The amount I can deduct for Louisiana’s Excess Federal Itemized Personal Deductions changed. Why?


With the passage of Constitutional Amendment #2, the provisions of Act 395 of the 2021 Regular Session of the Louisiana Legislature became effective. Effective for income tax periods beginning on or after January 1, 2022, Louisiana’s Excess Federal Itemized Personal Deduction is limited to the amount that your federal itemized deduction for medical expenses exceeds your federal standard deduction. (New January 10, 2023).

Filing Dates


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January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

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