• Skip to content
  • Skip to primary sidebar

liskow_lewis_white_new

future-focused

  • Team
  • Practices
  • Insights
Insights

Louisiana Supreme Court Declares Louisiana Tax Law Act 109 Unconstitutional

12.10.18 | less than a minute

Practices

  • Tax
  • Government Relations

On December 5, 2018, the Louisiana Supreme Court ruled in favor of Louisiana taxpayers confirming a lower court ruling that Act 109, legislation amending La. R.S. 47:33, a state income tax statute that provides a credit to taxpayers for income taxes paid in other states, is unconstitutional.  Liskow handled this litigation for the taxpayers from the ruling of the Nineteenth Judicial District Court for the Parish of East Baton Rouge through the Louisiana Supreme Court decision confirming that Act 109 discriminates against interstate commerce in violation of the Commerce Clause of the United States Constitution.

During the 2015 regular session, the Louisiana Legislature passed Act 109, which restricted the Louisiana individual income tax credit for out-of-state taxes paid on out-of-state income.  Under Act 109, some Louisiana residents who earned out-of-state income and paid taxes in those states where such income was earned were subjected to double taxation.  

Attorneys Robert Angelico, Jim Exnicios, Cheryl Kornick, RJ Marse, and Jeff Birdsong handled the matter for the taxpayers. 

Primary Sidebar

Related Team

  • Media item displaying: Bob Angelico

    Bob Angelico

    Shareholder

    New Orleans
    504.556.4112504.556.4112
    995
Liskow & Lewis, APLC
Arrow Icon

future-focused

  • Baton Rouge
  • Houston
  • Lafayette
  • New Orleans
  • New York City
  • © 2025 Liskow & Lewis, APLC
  • Sitemap
  • Disclaimer
  • Employee Login
Site by
We use cookies on our website to give you the most relevant experience by remembering your preferences and repeat visits. By clicking “Accept All”, you consent to the use of ALL the cookies. However, you may visit "Cookie Settings" to provide a controlled consent.
Cookie SettingsAccept All
Manage consent

Privacy Overview

This website uses cookies to improve your experience while you navigate through the website. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may affect your browsing experience.
Necessary
Always Enabled
Necessary cookies are absolutely essential for the website to function properly. These cookies ensure basic functionalities and security features of the website, anonymously.
CookieDurationDescription
cookielawinfo-checkbox-analytics11 monthsThis cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics".
cookielawinfo-checkbox-functional11 monthsThe cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional".
cookielawinfo-checkbox-necessary11 monthsThis cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary".
cookielawinfo-checkbox-others11 monthsThis cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other.
cookielawinfo-checkbox-performance11 monthsThis cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance".
viewed_cookie_policy11 monthsThe cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.
Functional
Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features.
Performance
Performance cookies are used to understand and analyze the key performance indexes of the website which helps in delivering a better user experience for the visitors.
Analytics
Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc.
Advertisement
Advertisement cookies are used to provide visitors with relevant ads and marketing campaigns. These cookies track visitors across websites and collect information to provide customized ads.
Others
Other uncategorized cookies are those that are being analyzed and have not been classified into a category as yet.
SAVE & ACCEPT
  • Team
  • Practices
  • Insights
  • Offices
  • Pro Bono
  • About Us
  • Careers
  • DEI
  • The Energy Law Blog
  • Gulf Coast Business Law Blog
  • The Maritime Law Blog