{
  "$comment": "Louisiana 2025: flat 3% on federal AGI less the standard deduction (La. R.S. 47:32, 47:294).",
  "country": "us",
  "jurisdiction": "us-la",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": null,
            "rate": "0.03"
          }
        ],
        "mfj": [
          {
            "upTo": null,
            "rate": "0.03"
          }
        ],
        "mfs": [
          {
            "upTo": null,
            "rate": "0.03"
          }
        ],
        "hoh": [
          {
            "upTo": null,
            "rate": "0.03"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Louisiana standard deduction",
          "amount": {
            "single": "12500",
            "mfj": "25000",
            "mfs": "12500",
            "hoh": "25000"
          }
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Itemized deductions (excess federal itemized deductions); tax is rounded to whole dollars on the IT-540 (MoneyOtter keeps cents)",
    "Refundable/nonrefundable credits (child care, education, earned income credit)",
    "Local (parish/municipal) income taxes: none on wages"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf",
      "title": "Louisiana Department of Revenue — 2025 individual income tax (calendar year)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf",
      "title": "Graduated/flat income tax on wages: LDR — flat 3% individual income tax rate (Act 11 of the 2024 Third Extraordinary Session)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf",
      "title": "LDR — 2025 IT-540 instructions: line 7 federal adjusted gross income is the starting point",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf",
      "title": "LDR — flat 3% individual income tax rate (Act 11 of the 2024 Third Extraordinary Session)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf",
      "title": "LDR — standard deduction $12,500 (single, MFS) / $25,000 (MFJ, QSS, HoH), IT-540 line 8",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://legis.la.gov/Legis/Law.aspx?d=101761",
      "title": "La. R.S. 47:294 — standard deduction amounts and annual CPI-U adjustment from 2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf",
      "title": "No standard personal credit (personal and dependent exemptions/credits repealed from 2025)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf",
      "title": "LDR — Louisiana tax starts from federal AGI, so federally excluded 401(k)/403(b)/457(b), HSA and cafeteria-plan amounts are excluded",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dam.ldr.la.gov/lawspolicies/RIB%2026-005-Updated%20Withholding%20Tables.pdf",
      "title": "LDR — withholding guidance (income tax only; no employee-paid state payroll programme; Louisiana UI is employer-paid)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf",
      "title": "MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}