Louisiana codified an individual income tax exemption for “digital nomads.” SB 31 (Effective Jan. 1, 2022). “Digital nomads” are defined as individuals who establish residency in Louisiana after December 31, 2021, have health coverage, and work remotely, full-time for a nonresident business. The exemption applies to 50% of the digital nomad’s gross wages, not to exceed $150,000. The exemption only applies for a period of two taxable years between 2022 through 2025. However, the Department of Revenue must limit the number of eligible digital nomads to 500 individuals for the life of the program. In addition to the digital nomad exemption, Louisiana enacted an annual threshold of 25 days for nonresident employees working in Louisiana before the employer must withhold Louisiana income tax from the nonresident employees. SB 157 (Effective Jan. 1, 2022).