La. Revenue and Taxation § 47:287.81
Current with changes from the 2024 legislative session, Chs. 3, 6-496, effective on or before 7/1/2024
In computing Louisiana net income or Louisiana taxable income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is attributable to income which, for any reason whatsoever, will not bear the tax imposed by this Part.
La. Revenue and Taxation § 47:287.81