Gambling losses deduction was repealed as of 12/31/21. Only medical for excess medical itemized deductions are deductible in Louisiana beginning 2022.
https://www.thecentersquare.com/louisiana/article_5a270580-68e8-11ec-9db4-c7fbfe59ea9d.html
LA Department of Revenue can confirm Gambling losses are not deductible due to Act 395 RIB 21-032. You may confirm by emailing the Louisiana Department of Revenue
https://revenue.louisiana.gov/ Contact > Email LDR > Individual Taxpayer > and post your question to either Income Tax Question and/or Refund Status for your question.
