La. Revenue and Taxation § 47:76
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amount otherwise allowable as a deduction which is allocable to income which, for any reason whatsoever, will not bear the tax imposed by this Chapter.
La. Revenue and Taxation § 47:76