A. Any person with a disability, as described by R.S. 51:2232, which is permanent in nature, whose gross family income is fifty thousand dollars or less, may deduct from the individual's gross income any expense incurred for adaptations made necessary by the disability to the individual's primary residence. The deduction shall be limited to five thousand dollars. B. Any person claiming an exemption under Subsection A of this Section shall provide to the Department of Revenue: (1) A certificate of a qualified physician verifying the existence of a disability as described by R.S. 51:2232, which is permanent in nature. (2) A notarized statement by the individual claimant demonstrating that each adaptation for which the individual claims a deduction is necessary due to the presence of the disability in order for the individual to engage in normal household activity.
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