{"data":{"id":"us-la/rs-47-46.2","jurisdiction":"us-la","citation":"RS 47:46.2","heading":"Contributions by employer to accident and health plans","body":"Gross income does not include contributions by the employer to accident or health plans for compensation, through insurance or otherwise, to his employees for personal injuries or sickness.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102140","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:17Z","sha256":"bb723d9673948d001c66d8236755daef3dbc422b79c98b3bf23dcb1e012d6f99","source_id":"us-la","stale":false,"prev":"us-la/rs-47-46.1","next":"us-la/rs-47-47"},"notice":"GroundRules: Original legal text. Not legal advice."}