Louisiana DOR Adopts Amended Income Tax Rule on Mobile Workforce Exemption

The Louisiana Department of Revenue (DOR) adopted amendments to a rule concerning the mobile workforce exemption for income tax purposes. The rule implements changes enacted by law, extending the threshold for state income tax applicability from 25 to 30 days for mobile workers and employers, and repealing previous requirements related to federal rules or the worker’s home state. The regulation took effect Mar. 20. [La. Dep’t of Revenue, Reg. Section 61:I.1923, 03/20/26 La. Reg.]