2024 Rank: 27
2023 Rank: 25
Louisiana is the 27th-best state on the ROAM Index. The state boasts 25-day filing and withholding thresholds, though these are undercut by mutuality requirements that limit their scope. At the same time, Louisiana’s many commuters from Texas, a state with no individual income tax, remain covered by these thresholds despite the mutuality requirement, allowing the state to still score moderately well.
Category | Current Law | Score | Total Possible |
Filing threshold | More than 25 days - mutuality requirement | 3.31 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 2.49 | 5 | |
Withholding threshold | More than 25 days - mutuality requirement | 3.43 | 10 |
Total Score | 9.23 | 35 |
Ways to Improve:
- Raise filing and withholding thresholds to 30 days, remove mutuality requirement
- Seek reciprocity agreements with:
- Mississippi: 38.31 percent of incoming commuters
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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