la-income-taxSource-cited draft Use this skill whenever asked about Louisiana individual income tax. Trigger on phrases like "Louisiana income tax", "LA income tax", "IT-540", "LDR", "R.S. 47:21", "Louisiana flat tax". Louisiana reformed to a flat 3% rate effective 2025 (Act 11 of 2024 3rd Extraordinary Session). ALWAYS load us-tax-workflow-base first.