Louisina state tax basis is the Federal Adjusted Gross Income (AGI).

Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.

Rent Income: Same as federal

Capital Gain: The Capital Gains are treated similar to Federal Taxes for State Taxes.

Unemployment Income: Same as federal.

Social Security Benefits: All social security income is exempt from state taxes.

State Bond Interest: Taxable except Louisiana obligations

Health Savings Accounts: Same as federal.

Disability: $6,000/person exclusion for permanent total disability

Lottery: Same as federal.

Federal Income Tax: Deductible.

Other Taxes: Deductions for deposits of up to $2,400 ($4,800 for married-joint filers) per account in the Student Tuition Assistance Revenue Trust (START program), for federal disaster relief credits claimed in Hurricane Katrina and Rita Disaster Areas, and for federal casualty losses claimed because of the two hurricanes.

Check other state tax links below.