Section 47:46 - Exclusion from gross income; compensation for injuries or sicknessGross income does not include:
(1) amounts received under workers' compensation acts as compensation for personal injuries or sickness;(2) the amounts of any damages received (whether by suit or agreement) on account of personal injuries or sickness;(3) amounts received through accident or health insurance for personal injuries or sickness (other than amounts received by an employee, to the extent such amounts (a) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (b) are paid by the employer); and(4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the coast and geodetic survey or the public health service.La. Revenue and Taxation § 47:46
Amended by Acts 1958, No. 242, §3.Amended by Acts 1958, No. 242, §3.