Louisiana Revised Statutes 47:44.2 – Federal social security benefits; federal and railroad retirement income exempt from taxation
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Any benefit received by an individual pursuant to the provisions of Chapter 7 of Title 42 of the United States Code (42 U.S.C. § 301 et seq.), and any income received by an individual pursuant to a retirement system for retirees of the United States Government or pursuant to the Railroad Retirement Act of 1974 (45 U.S.C. § 231 et seq.) shall be exempt from the state income tax.
Acts 1989, No. 812, §1.