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SB 159

TAX EXEMPTIONS: Extends the sunset date of the digital nomad income tax exemption. (8/1/25) (EG1 DECREASE GF RV See Note)

2025 Regular Session Introduced by Stewart Cathey

Louisiana's digital nomad income tax exemption extension failed; program expires August 1, 2025 unless new legislation passes, reducing state tax revenue from remote workers.

Called from the calendar.
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WeVote Research Nonpartisan
Bill Summary · SB 159

Legislative bill overview

SB 159 proposed extending Louisiana's digital nomad income tax exemption beyond its current expiration date (August 1, 2025). The exemption allows remote workers who relocate to Louisiana to avoid state income tax on earned income for a specified period. The bill failed to pass in the Senate with 23 votes in favor and 74 opposed.

Why is this important

Digital nomad tax incentives are designed to attract high-income remote workers and boost state economic development. However, they also reduce state tax revenue and create questions about tax equity between different resident classes. This bill's failure means Louisiana's existing digital nomad program will expire as scheduled unless alternative legislation is enacted.

Potential points of contention

  • Revenue impact: The exemption decreases General Fund revenue, which could affect funding for state services during budget constraints
  • Tax equity: Creating preferential tax treatment for remote workers while other residents pay standard rates raises fairness concerns
  • Program effectiveness: Limited data on whether such exemptions actually attract and retain digital nomads versus simply subsidizing those who would move anyway
  • Sunset mechanism: Whether allowing the exemption to expire naturally is preferable to active extension/renewal debates

Compiled from official sources — confirm details with the bill’s official record.

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