Part III - PROVISIONS FOR INDIVIDUALS
- Section 47:290 - Purpose
- Section 47:291 - Application of Part
- Section 47:292 - Inconsistent provisions
- Section 47:292.1 - Special authority for the secretary with respect to military service in the Persian Gulf area
- Section 47:292.2 - Special grant of authority for the secretary with respect to military service in Bosnia
- Section 47:292.3 - Special authority for the secretary with respect to certain military service in the uniformed services
- Section 47:293 - Definitions
- Section 47:293.1 - Deduction for federal income tax for Hurricane Ida
- Section 47:293.2 - Regulation requirement for capital gains deduction
- Section 47:294 - Personal exemptions and credit for dependents
- Section 47:295 - Tax imposed on individuals; administration
- Section 47:296 - [Repealed]
- Section 47:296.1 - No-return option
- Section 47:296.2 - Suspension and denial of renewal of drivers' licenses
- Section 47:296.3 - Suspension, revocation, or denial of hunting and fishing licenses
- Section 47:297 - Reduction to tax due
- Section 47:297.1 - Tax deduction; medical savings accounts
- Section 47:297.2 - Reduction to tax due
- Section 47:297.3 - Exclusion from income; S Bank shareholder non-taxable income
- Section 47:297.4 - Reduction to tax due; certain child care expenses
- Section 47:297.5 - Exemption from income; payments received from the Louisiana Military Family Assistance Fund
- Section 47:297.6 - Reduction to tax due; rehabilitation of residential structures
- Section 47:297.7 - Property insurance tax credit
- Section 47:297.8 - Earned income tax credit
- Section 47:297.9 - Reduction to tax due; amounts paid by certain military servicemembers and dependents for certain hunting and fishing licenses
- Section 47:297.10 - Tax deduction; elementary and secondary school tuition
- Section 47:297.11 - Tax deduction; educational expenses for home-schooled children
- Section 47:297.12 - Tax deduction; fees and other educational expenses for a quality public education
- Section 47:297.13 - Tax deduction; employment of certain qualified disabled individuals; requirements; limitations
- Section 47:297.14 - Flow-through entity exclusion
- Section 47:297.15 - Tax deduction; educational expenses; COVID-19 pandemic in 2020
- Section 47:297.16 - Tax exemption; COVID-19 relief benefit
- Section 47:297.17 - Exemption for military survivor benefit plan payments
- Section 47:297.18 - Tax exemption; digital nomads; requirements; limitations
- Section 47:297.19 - Tax credit; stillborn child
- Section 47:297.20 - Tax deduction; adoption from foster care
- Section 47:297.21 - Tax deduction; private adoption of certain infants
- Section 47:297.22 - Tax credit; pregnancy-related deaths
- Section 47:297.23 - Tax credit; adoption
- Section 47:297.24 - Tax credit; purchases of firearm safety devices
- Section 47:298 - [Repealed]
- Section 47:299 - Nonseparability