La. Revenue and Taxation § 47:58
Current with operative changes from the 2024 Third Special Legislative Session
In computing net income, deductions shall be allowed for debts which become worthless within the taxable year, or, in the discretion of the collector, for a reasonable addition to a reserve for bad debts; and when satisfied that a debt is recoverable only in part, the collector may allow such debt as a deduction in an amount not in excess of the amount charged off within the taxable year.
La. Revenue and Taxation § 47:58