---
urn: urn:us-la:rs:30:2398
citation: "R.S. 30:2398"
status: active
breadcrumb: "Title 30 › Subtitle II › Chapter 17"
acts_citations:
  - { year: 2003, number: 985, section: 1, effective_date: null, role: enactment }
---

# Capital improvements

Any capital improvements made under this Chapter shall qualify for any tax deductions as provided by law.