Louisiana Revised Statutes Tit. 24, § 31. Compensation of members; per diem election

B. (1) If the domicile of a member of the legislature is more than fifty miles from the state capitol, the member may elect to receive the per diem compensation established pursuant to Subsection A of this Section as either compensation or as a travel allowance pursuant to an accountable plan maintained in accordance with the rules and regulations established in accordance with 26 U.S.C. 162(h) by the house of the legislature to which the member is elected.

(2) Once an eligible member of the legislature has made his election regarding receipt of per diem as compensation or allowance as provided in Paragraph (1) of this Subsection, the election regarding per diem is irrevocable for the remainder of that calendar year.

(3) An eligible member-elect may make the per diem election as provided in Paragraph (1) of this Subsection prior to taking the oath of office as a member, and the election regarding per diem is irrevocable during the remainder of the first calendar year of that member's service during the term of office to which he was elected.