10.8 Effect of Bankruptcy

10.8 Effect of Bankruptcy aetrahan Fri, 02/03/2023 - 11:54

State law determines whether the EIC is exempt from seizure by creditors.1  In Louisiana, the EIC is now exempt from seizure by creditors.2

  • 1See, e.g., In re Collins, 170 F.3d 512 (5th Cir. 1999). Collins found that the EIC was not exempt under Louisiana law. In 2004, the Louisiana legislature amended La. R.S. 13:3881 to exempt the EIC.
  • 2La. R.S. 13:3881(A)(6).