How does the Restore Louisiana affect my Louisiana state income tax?


Pursuant to IRC Section 139, qualified disaster relief payments are excluded from gross income. The definition of qualified disaster relief payments includes amounts paid by a federal, state, or local government in connection with a qualified disaster. The definition of qualified disaster includes a federally declared disaster. The Great Floods of 2016 were declared to be a federally declared disaster on August 14, 2016 and therefore qualify under the definition of federally declared disaster. Therefore, Restore Louisiana recovery grants are excluded from gross income. However, qualified disaster relief payments for losses previously reimbursed by insurance or previously deducted in a prior tax year will be included in gross income. For individual income tax purposes, Louisiana conforms to the federal adjusted gross income calculation. Pursuant to LA. R.S. 47:293(1), Louisiana adjusted gross income means the federal adjusted gross income that is reportable on the individual’s federal income tax return. Therefore, if the qualified disaster relief payments are excluded from federal gross income, these funds will not be subject to Louisiana individual income tax.

Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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