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Exclusion from gross income; rental value of minister's dwelling

La. R.S. 47:47
in effect
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47:47. Exclusion from gross income; rental value of minister's dwelling The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=102263Fetched: 10/20/2026

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