Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · No appointment needed Get more info

Can I still claim the IRC Section 280C deduction?


No. For taxable periods beginning on or after January 1, 2025, the IRC Section 280C deduction has been repealed.