Louisiana DOR Proposes Amending Regulations on Mobile Workforce Exemption

The Louisiana Department of Revenue (DOR) proposed amendments to regulations on the mobile workforce exemption for income tax purposes. The proposed amendments would exempt nonresident employees from Louisiana income tax withholding and filing requirements if they work 30 or fewer days in the state per year, unless they have other Louisiana-source income. Comments on the proposed regulation are due Jan. 26, 2026. [La. Dep’t of Revenue, Proposed Reg. Section 61:I.1923, 12/20/25 La. Reg.]