Does Louisiana impose any death taxes?
Yes, Louisiana imposes an estate transfer tax (R.S. 47:2431–2437).
The estate transfer tax is only imposed on estates that are subject to federal estate taxation under the Federal Internal Revenue Code. The amount of the state estate tax is equal to the federal estate tax credit allowed for state death taxes. The intent of the estate transfer tax is to obtain a benefit for the state in the form of an estate tax credit allowed under Internal Revenue Code (see R.S. 47:2434). The estate transfer tax, therefore, is not intended to impose any additional tax burden on the decedent's estate, but to shift payment from the federal government to the state. (Question & answer last reviewed May 15, 2024)
The estate transfer tax is only imposed on estates that are subject to federal estate taxation under the Federal Internal Revenue Code. The amount of the state estate tax is equal to the federal estate tax credit allowed for state death taxes. The intent of the estate transfer tax is to obtain a benefit for the state in the form of an estate tax credit allowed under Internal Revenue Code (see R.S. 47:2434). The estate transfer tax, therefore, is not intended to impose any additional tax burden on the decedent's estate, but to shift payment from the federal government to the state. (Question & answer last reviewed May 15, 2024)