Louisiana § RS 47:297.8 - Earned income tax credit
Full text of Louisiana Louisiana Civil Code § RS 47:297.8 — Earned income tax credit, with citation guidance and answers to common questions.
§ RS 47:297.8. Earned income tax credit
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).
Acts 2007, No. 278, §1, eff. Jan. 1, 2008; Acts 2018, 2nd Ex. Sess., No. 6, §1, eff. June 12, 2018; Acts 2021, No. 453, §1, eff. June 23, 2021.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:297.8
What does Louisiana Civil Code § RS 47:297.8 cover?
Section RS 47:297.8 ("Earned income tax credit") 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 47:297.8?
A common citation format is "Louisiana Civil Code § RS 47:297.8" (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 47:297.8 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.