Louisiana Revised Statutes 46:922 – Stipends received by interns and residents
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Terms Used In Louisiana Revised Statutes 46:922
- Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
- Recipient: means the person who has received assistance under this Title. See Louisiana Revised Statutes 46:1
Any funds paid to any graduate of a recognized medical school or college who is serving as an intern or resident at any charity hospital of this state shall be deemed to be stipends granted for the purpose of furthering the education and training of the recipient; provided, however, that no funds in excess of three hundred dollars per month multiplied by the number of months in a taxable year shall be deemed to be a stipend.
Added by Acts 1972, No. 581, §1.