I deducted a casualty loss on either my 2015 or 2016 federal and state return. I received a restore Louisiana recovery grant for that loss in 2019. What do I do?


On your 2019 federal income tax return, the Restore Louisiana recovery grant is taxable because you had previously deducted the disaster casualty loss. Since Louisiana conforms to the federal adjusted gross income calculation, the Restore Louisiana recovery grant is included in Louisiana adjusted gross income. However, the Restore Louisiana recovery grant would be deemed to be hurricane recovery benefits, and it would be allowed as a deduction on the Louisiana return.

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News & Announcements

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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