Louisiana § RS 47:59.1 - Deduction from gross income; adaptive home improvements
Full text of Louisiana Louisiana Civil Code § RS 47:59.1 — Deduction from gross income; adaptive home improvements, with citation guidance and answers to common questions.
§ RS 47:59.1. Deduction from gross income; adaptive home improvements
A. Any person with a disability, as described by R.S. 51:2232, which is permanent in nature, whose gross family income is fifty thousand dollars or less, may deduct from the individual's gross income any expense incurred for adaptations made necessary by the disability to the individual's primary residence. The deduction shall be limited to five thousand dollars.
B. Any person claiming an exemption under Subsection A of this Section shall provide to the Department of Revenue:
(1) A certificate of a qualified physician verifying the existence of a disability as described by R.S. 51:2232, which is permanent in nature.
(2) A notarized statement by the individual claimant demonstrating that each adaptation for which the individual claims a deduction is necessary due to the presence of the disability in order for the individual to engage in normal household activity.
Acts 1994, No. 11, §1, eff. June 7, 1994; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:59.1
What does Louisiana Civil Code § RS 47:59.1 cover?
Section RS 47:59.1 ("Deduction from gross income; adaptive home improvements") 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 47:59.1?
A common citation format is "Louisiana Civil Code § RS 47:59.1" (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 47:59.1 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.