Senate Bill No. 159, introduced by Senator Cathey, aims to amend the individual income tax exemption for digital nomads in Louisiana. The bill extends the sunset date of the exemption, allowing it to apply to taxable years 2022 through 2027, instead of just 2022 through 2025. Specifically, it amends R.S. 47:297.18(B)(2) to include the years 2026 and 2027, while also amending subsection (I) to extend the prohibition on the exemption for wages earned by digital nomads from after December 31, 2025, to after December 31, 2027.

The proposed law retains the existing provision that allows for a 50% income tax exemption on gross wages for qualifying digital nomads, capped at $150,000. This extension is intended to support the growing trend of remote work and attract digital nomads to Louisiana, thereby stimulating the local economy. The bill is set to take effect on August 1, 2025.

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