La. Revenue and Taxation § 47:76
Current with operative changes from the 2024 Third Special Legislative Session
In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amount otherwise allowable as a deduction which is allocable to income which, for any reason whatsoever, will not bear the tax imposed by this Chapter.
La. Revenue and Taxation § 47:76