Louisiana Mileage and Vehicle Tax Records (2026): 3% Flat Rate, State Full Expensing and Autonomous Truck Rules

General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.

Louisiana starts from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over, and 2025 income is taxed at a flat 3%. Louisiana also lets businesses elect full expensing of qualified property under R.S. 47:297.25, then add back federal depreciation on it in later years. Autonomous truck rules cover heavy commercial vehicles.

Louisiana rewrote its individual income tax for 2025, including a flat rate and an elective state full expensing deduction. This guide covers what the Louisiana Department of Revenue and the Louisiana Revised Statutes say as of October 16, 2026.

The federal baseline every Louisiana driver starts from

Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).

How Louisiana treats vehicle deductions

The 2025 IT-540 instructions have you enter federal adjusted gross income on line 7, so a Schedule C vehicle deduction, figured with the standard mileage rate or actual costs, is already reflected. The instructions also describe the new flat tax rate of 3%.

Depreciation: state full expensing and the later add-back

The instructions say La. R.S. 47:297.25 allows businesses to elect a bonus depreciation and amortization deduction, also called full expensing, for qualified property placed in service during the tax year. The election lets you deduct 100% of the cost of qualified property on your Louisiana return in the year you place it in service, using code 32E. In each later year, you add back to federal AGI the federal depreciation claimed on that same property (line 2E), because it was already fully expensed for Louisiana. The instructions point to Revenue Information Bulletin 25-012 for details. If you buy a vehicle for business, ask your preparer whether the election fits, and keep a separate Louisiana depreciation record. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in Louisiana

La. R.S. 45:201.1 and the sections after it are the Transportation Network Company Motor Vehicle Responsibility Law (Acts 2015, No. 266, effective June 29, 2015), which sets insurance rules for TNCs and their drivers. For licensing and other operating rules, see the current Louisiana Revised Statutes. Whatever the company keeps, save your own trip receipts and annual summaries. See which rideshare miles count.

Robotaxis and autonomous vehicles in Louisiana

Louisiana's 2019 law (Acts 2019, No. 232) covers autonomous commercial motor vehicles. R.S. 32:400.1 defines a commercial motor vehicle as one with a gross combination weight rating of 26,001 pounds or more, including a towed unit over 10,000 pounds. Under R.S. 32:400.3, such a vehicle may operate without a conventional driver physically present if it meets federal motor vehicle safety standards and can achieve a minimal risk condition. The law also requires insurance of at least $2 million. Before operating without a driver in the cab, the operator submits a written statement to the Department of Transportation and Development. These sections don't cover passenger robotaxis, so if you're planning a driverless passenger fleet in Louisiana, talk to an attorney. For fleet records, see robotaxi fleet tax basics.

What to keep in your Louisiana records

Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
Separate Business, Commute and Personal totals for Form 4562 Part V.
Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
If you elect state full expensing: keep the election year, the code 32E amount and each later year's line 2E add-back.
For rideshare: download ride receipts and annual summaries for your federal Schedule C.

For the full list of log fields, see what the IRS asks you to record.

Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.

One log for both returns

A Louisiana return doesn't call for a second mileage log; your preparer works from the same business, commuting and personal miles. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.

Sources (checked October 16, 2026)

Frequently asked questions

Does Louisiana use my federal mileage deduction?

Generally yes for the self-employed. The IT-540 starts from federal adjusted gross income on line 7, which already reflects Schedule C vehicle expenses.

What is Louisiana's income tax rate for 2025?

The 2025 IT-540 instructions describe a flat 3% rate.

Can I fully expense a vehicle on my Louisiana return?

R.S. 47:297.25 lets businesses elect to deduct 100% of qualified property in the year placed in service (code 32E). In later years you add back the federal depreciation on that property (line 2E). Ask your preparer.

Are driverless trucks legal in Louisiana?

R.S. 32:400.3 lets autonomous commercial motor vehicles of 26,001 pounds or more operate without a conventional driver if they meet its conditions, including $2 million in insurance.

Does Louisiana's AV law cover robotaxis?

R.S. 32:400.1 and 400.3 cover autonomous commercial motor vehicles, not passenger cars. Talk to an attorney about a passenger fleet.

This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.

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