Louisiana DOR Announces S Corporation Income Tax Updates

The Louisiana Department of Revenue (DOR) published a Revenue Information Bulletin announcing substantial changes to the taxation of S corporations. Effective Jan. 1, 2026, S corporations will be treated as pass-through entities for Louisiana income tax purposes, consistent with federal treatment, meaning all income, losses, deductions, and credits will automatically pass through to shareholders, and the corporation itself will not be subject to income tax. [La. Dep’t of Revenue, Revenue Information Bulletin No. 25-032, 12/17/25]

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