Louisiana is a state in the Deep South and South Central regions of the United States. It borders Texas to the west, Arkansas to the north, and Mississippi to the east. Of the 50 U.S. states, it ranks 20th in land area and the 25th in population, with roughly 4.6 million residents. Reflecting its French heritage, Louisiana is the only U.S. state with political subdivisions termed parishes, which are equivalent to counties, making it one of only two U.S. states not subdivided into counties. Baton Rouge is the state's capital, and New Orleans, a French Louisiana region, is its largest city with a population of about 383,000 people. Louisiana has a coastline with the Gulf of Mexico to the south; a large part of its eastern boundary is demarcated by the Mississippi River.

In the United States, a county or county equivalent is an administrative or political subdivision of a U.S. state or other territories of the United States which consists of a geographic area with specific boundaries and usually some level of governmental authority. The term "county" is used in 48 states, while Louisiana and Alaska have functionally equivalent subdivisions called parishes and boroughs, respectively. The specific governmental powers of counties vary widely between the states, with many providing some level of services to civil townships, municipalities, and unincorporated areas. Certain municipalities are in multiple counties; New York City is uniquely partitioned into five counties, referred to at the city government level as boroughs. Some municipalities have been consolidated with their county government to form consolidated city-counties, or have been legally separated from counties altogether to form independent cities. Conversely, those counties in Connecticut, Rhode Island, eight of Massachusetts's 14 counties, and Alaska's Unorganized Borough have no government power, existing only as geographic distinctions.