§3088. Amounts deposited in ABLE accounts; Louisiana income tax; tax table income

            For tax years beginning on and after January 1, 2016, amounts deposited in an ABLE account on behalf of any designated beneficiary may be excluded from tax table income for purposes of Louisiana income tax if authorized by the provisions of R.S. 47:293(9)(a).

            Acts 2016, No. 604, §1.