§104. Expenses of the supreme court

            A. Any justice whose primary residence is more than fifty miles from the courthouse may elect all or part of any amount due under R.S. 13:103 to be reimbursed as a vouchered expense or otherwise allowed pursuant to an accountable plan maintained in accordance with Title 26 of the United States Code, provided that the election shall be for an entire year, and the total amount elected or claimed under this Subsection as vouchered expenses actually incurred that would otherwise be unreimbursed, together with any amount otherwise remaining payable under R.S. 13:103 as a taxable allowance for expenses after any partial election or lack of election under this Subsection, shall not exceed the amounts otherwise provided for under R.S. 13:103 for each month.

            B. Reimbursement for other official expenses paid from available funds shall be subject to the court's duly adopted rules, including rules concerning any reimbursement, allowances, or payment of expenses concerning mileage, other travel, or related to performing official duties within the respective districts for those justices with a primary residence more than a fifty-mile round trip from the courthouse.

            C. Any amounts reimbursed or payable under this Section shall not be considered employee compensation for the purposes of any public retirement system.

            D.(1) Notwithstanding any other provision of law to the contrary, any amount paid as per diem for attending to official duties in the parish of the courthouse and related travel shall not exceed the maximum daily expense rate allowed for employees of the United States for travel to that location as established by the United States General Services Administration, or its successor, with the limit for a particular fiscal year measured by the amount applicable ninety days before its commencement.

            (2) The court shall adopt rules implementing this Subsection including related and similar limitations concerning to the performance of judicial duties at other locations in the state when necessary. Any amounts due pursuant to this Subsection shall be subject to an annual limit not to exceed a total of ten per month. This Subsection is applicable to any justice who is eligible to make an election under Subsection A of this Section.

            Acts 2026, No. 276, §1, eff. May 22, 2026.