{"data":{"id":"us-la/rs-47-287.12","jurisdiction":"us-la","citation":"RS 47:287.12","heading":"Rates of tax","body":"For taxable years beginning on or after January 1, 2025, the tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of every corporation shall be computed at the rate of five and one-half percent.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101674","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"025b811b578864bfc750dc9485ece3ec1088c7327184a14b3bb3851fdd2c292e","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.11","next":"us-la/rs-47-287.34"},"notice":"GroundRules: Original legal text. Not legal advice."}