Louisiana Research and Development Tax Credit

activeLouisianastatetax creditR&D & manufacturing

Value5-30% credit on incremental LA qualified research spend, tiered by size (30% if <50 LA employees; 10% for 50-99; 5% for 100+); annual statewide allocation — FY2026-27 pool opened 7/1/2026

DeadlinesApply to LED with fee; allocation is effectively first-come within each fiscal year (FY2025-26 pool exhausted before year-end)

RequirementsOperating facility in Louisiana; expenditures meet the federal 4-part test/IRC 174 standard; LED application, review, and certification before claiming with Louisiana Dept. of Revenue

Caveatsrate tier depends on LA employee count (large employers get 5%); apply early in the fiscal year before the allocation exhausts

Official sourcehttps://www.opportunitylouisiana.gov/incentive/research-and-development-tax-credit

Last verified2026-08-23

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