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Louisiana Revised Statutes Tit. 47, § 297.8. Earned income tax credit

Current as of January 01, 2023 | Updated by FindLaw Staff

A. (1) Except as provided in Paragraph (2) of this Subsection, there shall be a credit against the tax imposed by this Chapter for individuals in an amount equal to three and one-half percent of the federal earned income tax credit for which the individual is eligible for the taxable year pursuant to Section 32 of the Internal Revenue Code.

(2) For tax years beginning on or after January 1, 2019, through December 31, 2030, there shall be a credit against the tax imposed by this Chapter for individuals in an amount equal to five percent of the federal earned income tax credit for which the individual is eligible for the taxable year under Section 32 of the Internal Revenue Code.

B. If the credit against Louisiana income tax for resident individuals exceeds the amount of such individual's tax liability for the taxable year, then such excess tax credit shall constitute an overpayment from the current collections of the taxes imposed under this Part. The right to a refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B).

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 297.8. Earned income tax credit - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-297-8/

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