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.
