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            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.