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      RS 47:297.17     

  

§297.17. Exemption for military survivor benefit plan payments

            Any payments made pursuant to a military survivor benefit plan authorized pursuant to the provisions of 10 U.S.C. 1447 through 1455 to the surviving spouse or other named beneficiary of the plan shall be exempt from state income tax.

            Acts 2021, No. 185, §1, eff. June 11, 2021.



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