What are the changes made with the passage of the Constitutional Amendment #2 on November 13, 2021, by voters to Individual Income Tax?


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 Effective for income tax periods beginning on or after January 1, 2022, Act 395 repealed the federal income tax deduction and limits Louisiana’s Excess Federal Itemized Personal Deductions to medical expenses in exchange for reduced tax rates. The rates are available on our individual income tax page under the heading "Determination of Tax". The calculation for Louisiana’s Excess Federal Itemized Personal Deductions remains the same, except that medical expenses must be deductible at the federal level and exceed the federal standard deduction for the taxpayer’s filing status. (New question & answer posted on January 4, 2022.)

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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