Louisiana § RS 47:297.16 - Tax exemption; COVID-19 relief benefit
Full text of Louisiana Louisiana Civil Code § RS 47:297.16 — Tax exemption; COVID-19 relief benefit, with citation guidance and answers to common questions.
§ RS 47:297.16. Tax exemption; COVID-19 relief benefit
A. A COVID-19 relief benefit shall be exempt from the provisions of this Part if the benefit was included in the taxpayer's federal adjusted gross income.
B. "COVID-19 relief benefit" means any gratuitous grant, loan, rebate, tax credit, advance refund, or other qualified disaster relief benefit directly or indirectly provided to a taxpayer by the state or federal government including but not limited to benefits provided pursuant to the Coronavirus Aid, Relief, and Economic Security Act, the Taxpayer Certainty and Disaster Relief Act, the COVID-Related Tax Relief Act, the Consolidated Appropriations Act of 2021, the State Coronavirus Relief Program, the Coronavirus Local Recovery Allocation Program, the Louisiana Main Street Recovery Program, the Critical Infrastructure Worker's Hazard Pay Rebate, and pursuant to any other existing or subsequent state or federal COVID-19 relief legislation. A COVID-19 relief benefit shall not include any unemployment compensation benefits provided to a taxpayer.
Acts 2021, No. 54, §1, eff. June 4, 2021.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:297.16
What does Louisiana Civil Code § RS 47:297.16 cover?
Section RS 47:297.16 ("Tax exemption; COVID-19 relief benefit") 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 47:297.16?
A common citation format is "Louisiana Civil Code § RS 47:297.16" (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 47:297.16 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.