Senate Bill No. 159, introduced by Senator Cathey, aims to extend the individual income tax exemption for digital nomads by amending R.S. 47:297.18. The bill proposes to expand the taxable years eligible for the exemption from the current years of 2022, 2023, 2024, and 2025 to include 2026 and 2027. Additionally, it extends the sunset date for the exemption, allowing it to apply to wages earned by digital nomads until December 31, 2027, instead of the previous cutoff of December 31, 2025.

The bill retains the existing provision that allows for a 50% exemption on gross wages for qualifying digital nomads, capped at $150,000. This legislation is set to take effect on August 1, 2025, and aims to provide continued support for digital nomads working in Louisiana by extending the benefits of the tax exemption for an additional two years.

Statutes affected:
SB159 Original: 47:18(B)(2)
SB159 Engrossed: 47:18(B)(2)