Title 17. Education

Chapter 22. Able Account Program for Disability-Related Expenses

17:3088         Amounts deposited in ABLE accounts; Louisiana income tax; tax table income

For tax years beginning on and after January 1, 2016, amounts deposited in an ABLE account on behalf of any designated beneficiary may be excluded from tax table income for purposes of Louisiana income tax if authorized by the provisions of R.S. 47:293(9)(a). 

Added by Acts 2016, No. 604, § 1.