Louisiana among 29 states that maintains personal income tax exemptions

Louisiana is one of 29 states that maintains personal income tax exemptions despite these exemptions being suspended by the 2017 Tax Cuts and Jobs Act at the federal level, according to a Tax Foundation analysis.

In the wake of the 2017 federal reforms, six states – Idaho, Utah, Colorado, New Mexico, North Dakota and Missouri – eliminated their personal exemptions for income taxes, according to the analysis. Conformity tax code at the state level simplifies tax-preparation requirements and reduce the chances of ambiguities and complexities, it notes.

Louisiana’s current personal exemptions are state-defined deduction or credit.

Personal tax exemptions are the amounts taxpayers can deduct from their income on a return – either for themselves or their dependents. Federal tax reforms ended them through 2025, opting instead to nearly double the standard deduction, according to the analysis.

Nine states don’t levy taxes on income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.

Personal Income Tax Exemptions by State

State Personal Exemptions Allowed in State Income Tax? Personal Exemption Status
Alabama Yes State-Defined Deduction or Credit
Alaska No No Personal Income Tax
Arizona Yes State-Defined Deduction or Credit
Arkansas Yes State-Defined Deduction or Credit
California Yes Linked to Federal Exemptions Allowed
Colorado No Eliminated After TCJA Signed
Connecticut Yes State-Defined Deduction or Credit
Delaware Yes Linked to Federal Exemptions Allowed
Florida No No Personal Income Tax
Georgia Yes State-Defined Deduction or Credit
Hawaii Yes Linked to Federal Exemptions Allowed
Idaho No Eliminated After TCJA Signed
Illinois Yes Linked to Federal Exemptions Allowed
Indiana Yes Linked to Federal Exemptions Allowed
Iowa Yes State-Defined Deduction or Credit
Kansas Yes Linked to Federal Exemptions Allowed
Kentucky No No Personal Exemptions Prior to TCJA
Louisiana Yes State-Defined Deduction or Credit
Maine Yes State-Defined Deduction or Credit
Maryland Yes Linked to Federal Exemptions Allowed
Massachusetts Yes State-Defined Deduction or Credit
Michigan Yes State-Defined Deduction or Credit
Minnesota Yes Linked to Federal Exemptions Allowed
Mississippi Yes State-Defined Deduction or Credit
Missouri No Eliminated After TCJA Signed
Montana Yes State-Defined Deduction or Credit
Nebraska Yes Linked to Federal Exemptions Allowed
Nevada No No Personal Income Tax
New Hampshire No No Personal Income Tax
New Jersey Yes State-Defined Deduction or Credit
New Mexico No Eliminated After TCJA Signed
New York Yes Linked to Federal Exemptions Allowed
North Carolina No No Personal Exemptions Prior to TCJA
North Dakota No Eliminated After TCJA Signed
Ohio Yes State-Defined Deduction or Credit
Oklahoma Yes Linked to Federal Exemptions Allowed
Oregon Yes Linked to Federal Exemptions Allowed
Pennsylvania No No Personal Exemptions Prior to TCJA
Rhode Island Yes State-Defined Deduction or Credit
South Carolina Yes State-Defined Deduction or Credit
South Dakota No No Personal Income Tax
Tennessee No No Personal Income Tax
Texas No No Personal Income Tax
Utah No Eliminated After TCJA Signed
Vermont Yes State-Defined Deduction or Credit
Virginia Yes Linked to Federal Exemptions Allowed
Washington No No Personal Income Tax
West Virginia Yes Linked to Federal Exemptions Allowed
Wisconsin Yes Linked to Federal Exemptions Allowed
Wyoming No No Personal Income Tax

Source: Tax Foundation

This is a revised version of an article first published by The Center Square.

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