Louisiana § RS 47:46 - Exclusion from gross income; compensation for injuries or sickness
Full text of Louisiana Louisiana Civil Code § RS 47:46 — Exclusion from gross income; compensation for injuries or sickness, with citation guidance and answers to common questions.
§ RS 47:46. Exclusion from gross income; compensation for injuries or sickness
Gross income does not include:
(1) amounts received under workers' compensation acts as compensation for personal injuries or sickness;
(2) the amounts of any damages received (whether by suit or agreement) on account of personal injuries or sickness;
(3) amounts received through accident or health insurance for personal injuries or sickness (other than amounts received by an employee, to the extent such amounts (a) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (b) are paid by the employer); and
(4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the coast and geodetic survey or the public health service.
Amended by Acts 1958, No. 242, §3.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:46
What does Louisiana Civil Code § RS 47:46 cover?
Section RS 47:46 ("Exclusion from gross income; compensation for injuries or sickness") 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 47:46?
A common citation format is "Louisiana Civil Code § RS 47:46" (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 47:46 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.