Louisiana DOR Proposes Amendment to Annual Retirement Income Exemption Rule

The Louisiana Department of Revenue (DOR) proposed amendments to the annual retirement income exemption rule. The proposal: 1) reflects statutory changes which increase the amount of the exemption for annual retirement income for individuals aged 65 or older; and 2) incorporates annual inflation adjustments to the exemption amount beginning in tax year 2026. Comments on the proposed rule are due July 27. [La. Dep’t of Revenue, Proposed Reg. Section 61:I.1311 06/20/26 La. Reg.]