PolicyEngine · MaxGhenis · Apr 1, 2025 · Mar 18, 2025 · Mar 26, 2025
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - 2024 Louisiana State Income Tax Updates.
diff --git a/policyengine_us/parameters/gov/states/la/tax/income/credits/cdcc/non_refundable/match.yaml b/policyengine_us/parameters/gov/states/la/tax/income/credits/cdcc/non_refundable/match.yaml
@@ -28,6 +28,8 @@ metadata:
   reference:
     - title: §297.4. Reduction to tax due; certain child care expenses, part (A)(1)
       href: http://legis.la.gov/Legis/Law.aspx?d=101769
+    - title: 2024 Louisiana Resident Income Tax Return, 2024 Louisiana Nonrefundable Child Care Credit Worksheet
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=30
     - title: 2023 Louisiana Resident Income Tax Return, 2A
       href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=16
     - title: 2022 Louisiana Resident Income Tax Return

diff --git a/...us/parameters/gov/states/la/tax/income/credits/cdcc/non_refundable/upper_bracket_cap.yaml b/...us/parameters/gov/states/la/tax/income/credits/cdcc/non_refundable/upper_bracket_cap.yaml
@@ -10,6 +10,8 @@ metadata:
   reference:
     - title: §297.4. Reduction to tax due; certain child care expenses, part (A)(4)
       href: http://legis.la.gov/Legis/Law.aspx?d=101769
+    - title: 2024 Louisiana Resident Income Tax Return, 2024 Louisiana Nonrefundable Child Care Credit Worksheet
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=30
     - title: 2023 Louisiana Resident Income Tax Return, 2A
       href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=16
     - title: 2022 Louisiana Resident Income Tax Return, 2A

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/credits/cdcc/refundable/match.yaml b/policyengine_us/parameters/gov/states/la/tax/income/credits/cdcc/refundable/match.yaml
@@ -20,6 +20,8 @@ metadata:
   reference:
     - title: §297.4. Reduction to tax due; certain child care expenses, part (A)(1) & (B)(1)
       href: http://legis.la.gov/Legis/Law.aspx?d=101769
+    - title: 2024 Louisiana Resident Income Tax Return, 2024 Louisiana Refundable Child Care Credit Worksheet
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=28
     - title: 2023 Louisiana Resident Income Tax Return, 2A
       href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=14
     - title: 2022 Louisiana Resident Income Tax Return

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/credits/eitc/match.yaml b/policyengine_us/parameters/gov/states/la/tax/income/credits/eitc/match.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: Louisiana legal code| RS 47:297.8, part (A)
       href: https://www.legis.la.gov/legis/Law.aspx?d=453085
+    - title: 2024 Louisiana Resident Income Tax Return, 2024 Louisiana Earned Income Credit Worksheet
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=29
     - title: General Information for Filing Your 2023 Louisiana Resident Individual Income Tax Return, line 15
       href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=2
     - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return, line 15

diff --git a/...engine_us/parameters/gov/states/la/tax/income/credits/school_readiness/age_threshold.yaml b/...engine_us/parameters/gov/states/la/tax/income/credits/school_readiness/age_threshold.yaml
@@ -10,6 +10,8 @@ metadata:
  # Legal code does not specify the child age
  - title: R.S. 47:6104 
    href: http://legis.la.gov/Legis/Law.aspx?d=453233
+ - title: 2024 Louisiana Resident Income Tax Return, 2024 Louisiana Refundable School Readiness Credit Worksheet
+   href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=29
  - title: 2023 Form IT-540-WEB
    href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=15
  - title: 2022 Form IT-540-WEB

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/credits/school_readiness/rate.yaml b/policyengine_us/parameters/gov/states/la/tax/income/credits/school_readiness/rate.yaml
@@ -30,6 +30,8 @@ metadata:
  reference:
  - title: R.S. 47:6104 (A)
    href: http://legis.la.gov/Legis/Law.aspx?d=453233
+ - title: 2024 Louisiana Resident Income Tax Return, 2024 Louisiana Refundable School Readiness Credit Worksheet
+   href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=29
  - title: 2023 Form IT-540-WEB
    href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=15
  - title: 2022 Form IT-540-WEB

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/excess_fraction.yaml b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/excess_fraction.yaml
@@ -13,6 +13,8 @@ metadata:
   reference:
     - title: Louisiana legal code | RS 47:293 (3)
       href: https://www.legis.la.gov/Legis/Law.aspx?d=101760
+    - title: 2024 Louisiana Resident Income Tax Return
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=33
     - title: General Information for Filing Your 2023 Louisiana Resident Individual Income Tax Return
       href: https://revenue.louisiana.gov/TaxForms/IT540i%20WEB(2023)%20INSTRUCTIONS.pdf#page=3
     - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return

diff --git a/.../parameters/gov/states/la/tax/income/deductions/itemized/relevant_federal_deductions.yaml b/.../parameters/gov/states/la/tax/income/deductions/itemized/relevant_federal_deductions.yaml
@@ -12,6 +12,8 @@ metadata:
   reference:
     - title: Louisiana legal code | RS 47:293 (3)
       href: https://www.legis.la.gov/Legis/Law.aspx?d=101760
+    - title: 2024 Louisiana Resident Income Tax Return
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=33
     - title: General Information for Filing Your 2023 Louisiana Resident Individual Income Tax Return
       href: https://revenue.louisiana.gov/TaxForms/IT540i%20WEB(2023)%20INSTRUCTIONS.pdf#page=3
     - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exempt_income/disability/cap.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exempt_income/disability/cap.yaml
@@ -7,6 +7,8 @@ metadata:
   reference:
     - title: Louisiana statutes, RS 47:44 - Annual retirement or disability income; exemption from taxation (B)
       href: https://www.legis.la.gov/legis/Law.aspx?d=102133
+    - title: 2024 Louisiana Resident Income Tax Return
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=10
     - title: General Information for Filing Your 2023 Louisiana Resident Individual Income Tax Return | Exemption Code 49E
       href: https://revenue.louisiana.gov/TaxForms/IT540i%20WEB(2023)%20INSTRUCTIONS.pdf#page=9
     - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return | Exemption Code 49E

diff --git a/.../parameters/gov/states/la/tax/income/exempt_income/military_pay_exclusion/max_amount.yaml b/.../parameters/gov/states/la/tax/income/exempt_income/military_pay_exclusion/max_amount.yaml
@@ -10,6 +10,8 @@ metadata:
  reference:
  - title: R.S. 47:293(9)(e) 
    href: http://www.legis.la.gov/legis/Law.aspx?d=101760
+ - title: 2024 Louisiana Resident Income Tax Return
+   href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=8
  - title: 2023 Form IT540iWEB(2023)D1, Schedule E, 10E
    href: https://revenue.louisiana.gov/TaxForms/IT540i%20WEB(2023)%20INSTRUCTIONS.pdf#page=8
  - title: 2022 Form IT540iWEB(2022)D1, Schedule E, 10E

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exempt_income/retirement/cap.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exempt_income/retirement/cap.yaml
@@ -15,6 +15,8 @@ metadata:
   reference:
     - title: Louisiana statutes, RS 47:44 - Annual retirement or disability income; exemption from taxation (A)
       href: https://www.legis.la.gov/legis/Law.aspx?d=102133
+    - title: 2024 Louisiana Resident Income Tax Return
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=7
     - title: General Information for Filing Your 2023 Louisiana Resident Individual Income Tax Return | Exemption Code 06E
       href: https://revenue.louisiana.gov/TaxForms/IT540iWEB(2023)D1.pdf#page=7
     - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return | Exemption Code 06E

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exempt_income/sources.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exempt_income/sources.yaml
@@ -31,6 +31,8 @@ metadata:
   label: Louisiana adjusted gross income exempt income
   period: year  
   reference:
+    - title: 2024 Louisiana Resident Income Tax Return
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=7
     - title: General Information for Filing Your 2023 Louisiana Resident Individual Income Tax Return | Exemption Code 49E
       href: https://revenue.louisiana.gov/TaxForms/IT540i%20WEB(2023)%20INSTRUCTIONS.pdf#page=9
     - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return | Exemption Code 49E

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/aged.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/aged.yaml
@@ -15,6 +15,8 @@ metadata:
     # The aged exemption amount is not defined in the legal code but is present in the tax forms
     - title: Louisiana Laws Revised Statutes, Title 47 — Revenue and taxation, RS 47:79 — Credits of individuals against net income §79, A, (2)
       href: https://www.legis.la.gov/legis/Law.aspx?d=102518
+    - title: 2024 Louisiana Resident Income Tax Return, Tax Table
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=18
     - title: 2023 Louisiana Individual Income Tax Return IT-540
       href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=2
     - title: 2022 Louisiana Individual Income Tax Return IT-540

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/blind.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/blind.yaml
@@ -8,6 +8,8 @@ metadata:
       href: https://www.legis.la.gov/legis/Law.aspx?d=102518
     - title: Tax Computation Worksheet R-6935 
       href: https://www.revenue.louisiana.gov/taxforms/6935(11_02)F.pdf#page=1
+    - title: 2024 Louisiana Resident Income Tax Return, Tax Table
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=18
   unit: currency-USD
   period: year
   label: Louisiana blind exemption amount
diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/dependent.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/dependent.yaml
@@ -6,6 +6,8 @@ metadata:
   reference:
     - title: Louisiana Laws Revised Statutes, Title 47 — Revenue and taxation, RS 47:294 —  Personal exemptions and credit for dependents, B
       href: https://www.legis.la.gov/legis/Law.aspx?d=101761
+    - title: 2024 Louisiana Resident Income Tax Return, Tax Table
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=18
     - title: 2023 Louisiana Individual Income Tax Return IT-540
       href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=2
     - title: 2022 Louisiana Individual Income Tax Return IT-540

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml
@@ -20,6 +20,8 @@ metadata:
   reference:
     - title: Louisiana Laws Revised Statutes, Title 47 — Revenue and taxation, RS 47:294 —  Personal exemptions and credit for dependents, A
       href: https://www.legis.la.gov/legis/Law.aspx?d=101761
+    - title: 2024 Louisiana Resident Income Tax Return, Tax Table
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=18
     - title: 2023 LOUISIANA TAX TABLE
       href: https://revenue.louisiana.gov/TaxForms/IT540(2023)%20TT.pdf#page=1
     - title: 2022 LOUISIANA TAX TABLE

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/surviving_spouse.yaml
@@ -7,6 +7,8 @@ metadata:
     # The surviving spouse exemption amount is not defined in the legal code but is present in the tax forms
     - title: Louisiana Laws Revised Statutes, Title 47 — Revenue and taxation, RS 47:294 —  Personal exemptions and credit for dependents, B
       href: https://www.legis.la.gov/legis/Law.aspx?d=101761
+    - title: 2024 Louisiana Resident Income Tax Return, Tax Table
+      href: https://dam.ldr.la.gov/taxforms/IT540i%20WEB%20(2024)D18%20INSTRUCTIONS.pdf#page=18
     - title: 2023 Louisiana Individual Income Tax Return IT-540
       href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2023)%20F.pdf#page=2
     - title: 2022 Louisiana Individual Income Tax Return IT-540

diff --git a/...ngine_us/parameters/gov/states/la/tax/income/main/by_filing_status/head_of_household.yaml b/...ngine_us/parameters/gov/states/la/tax/income/main/by_filing_status/head_of_household.yaml
@@ -22,7 +22,8 @@ metadata:
     - title: LA Legal Code | Section 47:32, part (A)
       href: https://www.legis.la.gov/legis/Law.aspx?d=101946
     - title: Individual Income Tax-Determination of Tax
-      href: https://revenue.louisiana.gov/IndividualIncomeTax # tax rates not mentioned in tax forms
+      href: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/
+    # tax rates not mentioned in tax forms
   label: Louisiana income tax rate head of household filers pre 2025
   type: marginal_rate
   threshold_unit: currency-USD

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/main/by_filing_status/joint.yaml b/policyengine_us/parameters/gov/states/la/tax/income/main/by_filing_status/joint.yaml
@@ -22,7 +22,8 @@ metadata:
     - title: LA Legal Code | Section 47:32, part (A)
       href: https://www.legis.la.gov/legis/Law.aspx?d=101946
     - title: Individual Income Tax-Determination of Tax
-      href: https://revenue.louisiana.gov/IndividualIncomeTax # tax rates not mentioned in tax forms
+      href: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/
+    # tax rates not mentioned in tax forms
   label: Louisiana income tax rate joint filers pre 2025
   type: marginal_rate
   threshold_unit: currency-USD

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/main/by_filing_status/separate.yaml b/policyengine_us/parameters/gov/states/la/tax/income/main/by_filing_status/separate.yaml
@@ -21,7 +21,8 @@ metadata:
     - title: LA Legal Code | Section 47:32, part (A)
       href: https://www.legis.la.gov/legis/Law.aspx?d=101946
     - title: Individual Income Tax-Determination of Tax
-      href: https://revenue.louisiana.gov/IndividualIncomeTax # tax rates not mentioned in tax forms
+      href: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/
+    # tax rates not mentioned in tax forms
   label: Louisiana income tax rate married separate filers pre 2025
   type: marginal_rate
   threshold_unit: currency-USD

diff --git a/policyengine_us/parameters/gov/states/la/tax/income/main/by_filing_status/single.yaml b/policyengine_us/parameters/gov/states/la/tax/income/main/by_filing_status/single.yaml
@@ -22,7 +22,8 @@ metadata:
     - title: LA Legal Code | Section 47:32, part (A)
       href: https://www.legis.la.gov/legis/Law.aspx?d=101946
     - title: Individual Income Tax-Determination of Tax
-      href: https://revenue.louisiana.gov/IndividualIncomeTax # tax rates not mentioned in tax forms
+      href: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/
+    # tax rates not mentioned in tax forms
   label: Louisiana income tax rate single filers pre 2025
   type: marginal_rate
   threshold_unit: currency-USD

diff --git a/...engine_us/parameters/gov/states/la/tax/income/main/by_filing_status/surviving_spouse.yaml b/...engine_us/parameters/gov/states/la/tax/income/main/by_filing_status/surviving_spouse.yaml
@@ -22,7 +22,8 @@ metadata:
     - title: LA Legal Code | Section 47:32, part (A)
       href: https://www.legis.la.gov/legis/Law.aspx?d=101946
     - title: Individual Income Tax-Determination of Tax
-      href: https://revenue.louisiana.gov/IndividualIncomeTax # tax rates not mentioned in tax forms
+      href: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/
+    # tax rates not mentioned in tax forms
   label: Louisiana income tax rate surviving spouse filers pre 2025
   type: marginal_rate
   threshold_unit: currency-USD