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LA SB159

Bill

Official Source

Status

Engrossed

5/13/2025

Primary Sponsor

Stewart Cathey

Click for details

Origin

Senate

2025 Regular Session

AI Summary

  • Extends Louisiana's individual income tax exemption for digital nomads by two years, from December 31, 2025 to December 31, 2027

  • Adds taxable years 2026 and 2027 to the eligible period for claiming the exemption (previously limited to 2022-2025)

  • Maintains the existing exemption structure: 50% of gross wages exempt from state income tax, capped at $150,000

  • Exemption remains available for up to two taxable years per qualifying digital nomad

  • Effective August 1, 2025

Legislative Description

Extends the sunset date of the digital nomad income tax exemption. (8/1/25) (EG1 DECREASE GF RV See Note)

TAX EXEMPTIONS

Last Action

Read third time by title, roll called on final passage, yeas 23, nays 74. Failed to pass.

6/9/2025

Committee Referrals

Ways and Means5/14/2025
Finance4/23/2025
Revenue & Fiscal Affairs4/4/2025

Full Bill Text

No bill text available