Louisiana § RS 47:294 - Standard deduction
Full text of Louisiana Louisiana Civil Code § RS 47:294 — Standard deduction, with citation guidance and answers to common questions.
§ RS 47:294. Standard deduction
A. A standard deduction shall be allowed in determining a taxpayer's tax liability pursuant to this Part. Taxpayers are required to use the same filing status on their return required to be filed under this Part as they used on their federal income tax return. For tax year 2025, the amount of the standard deduction shall be as follows:
(1) Single Individual and Married-Separate $12,500.00
(2) Married-Joint Return, a Qualified Surviving 200% of the dollar amount
Spouse, and Head of Household provided for Single Individuals
B. Beginning January 1, 2026, and thereafter, the amount of the standard deduction provided in Subsection A of this Section shall be adjusted annually by an amount calculated by multiplying the amount of the prior year's standard deduction by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as reported by the United States Department of Labor, Bureau of Labor Statistics, or its successor, for the previous calendar year.
Acts 1980, No. 316, §1. Acts 1983, 2nd Ex. Sess., No. 1, §1, eff. Dec. 19, 1983; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
{{NOTE: SECTION 4 OF ACTS 1983, 2ND EX. SESS., NO. 1, PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL BE APPLICABLE TO TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1982. FOR TAXABLE YEARS BEGINNING PRIOR TO JANUARY 1, 1983, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO THE EFFECTIVE DATE OF THIS ACT."}}
Frequently Asked Questions About Louisiana § RS 47:294
What does Louisiana Civil Code § RS 47:294 cover?
Section RS 47:294 ("Standard deduction") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:294?
A common citation format is "Louisiana Civil Code § RS 47:294" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:294 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.