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Louisiana: Emergency Rule Reflects Personal Income Tax Exemption for Some Qualifying Digital Nomads
Emergency Louisiana Administrative Code (LAC) section 61:I.1357, La. Dept. of Rev. (eff. 1/1/23). The Louisiana Department of Revenue issued an emergency rule reflecting legislation enacted in 2021 that provides a temporary individual income tax exemption for 50% of gross wages attributable to certain remote work performed in Louisiana, up to a maximum of $150,000, for some defined “digital nomads” for a period of up to two taxable years during taxable years 2022, 2023, 2024, and 2025 [see S.B. 31 (2021), and State Tax Matters, Issue 2021-25, for more details on this legislation]. The emergency rule clarifies which taxpayers are eligible for the exemption and explains requirements for applying for and claiming the exemption. Please contact us with any questions.
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