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LDR RIBs issued – North and Central La. State of Emergency Declaration

June 27, 2023

LDR Grants Extensions to North and Central Louisiana Due to Severe Weather and Issues Written Request Procedures for Non-Resident Emergency Services. 

The Louisiana Governor’s office recently issued a State of Emergency Declaration for North and Central Louisiana in response to severe weather and strong winds that moved across the area June 14-16 and caused widespread power outages and water advisories.

LCPA is not aware of Federal Emergency Management Agency (FEMA) or Internal Revenue Service Disaster Declarations regarding these incidents in North and Central Louisiana

LDR Tax Return Filing and Tax Payment Deadlines Extended for Businesses Impacted by Severe Weather and Power Outages

The Louisiana Department of Revenue (LDR) has granted automatic filing and payment extensions to taxpayers whose primary residences, principal places of business, critical tax records, or paid tax preparers are located in parishes within the State of Emergency Declaration following the Severe Weather and Power Outages that occurred June 14–16, 2023.

The declared emergency area for Louisiana includes Bienville, Bossier, Caddo, Caldwell, Claiborne, DeSoto, East Carroll, Franklin, Jackson, Lincoln, Madison, Morehouse, Natchitoches, Ouachita, Red River, Richland, Tensas, Union, Webster, West Carroll, and Winn parishes.

Automatic extensions are based on the taxpayer’s location address on file with LDR. If a taxpayer’s location address is not within the parishes listed above, the taxpayer may be eligible for interest and penalty relief, although an automatic extension does not apply.

Request for Written Notice Concerning Disaster or Emergency-Related Services Rendered by Nonresident Employees and Nonresident Businesses Due to the June 2023 Severe Weather and Power Outages

Louisiana Revised Statute 47:53.5 provides for an exclusion from either gross income or adjusted gross income for compensation received by either a nonresident business or a nonresident employee for the performance of disaster or emergency-related work relating to critical infrastructure within the state during a declared state emergency. The exclusion applies only to income received in exchange for disaster or emergency-related work related to critical infrastructure that is performed during the declared disaster period, which begins within 10 days of the first day of the declaration or proclamation made by either the governor, the president, or appropriate local government official and ends 60 days after its conclusion, unless a longer period is subsequently authorized.

See Revenue Information Bulletin (RIB) 23-015 for details.

Questions about the content of this Alert should be directed to LCPA Government Relations Director  Linda Babin