Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

Are there any changes to the IRC Section 280C deduction?


Yes. For taxable periods beginning on or after January 1, 2025, the IRC Section 280C deduction has been repealed.