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State program

Louisiana Research and Development Tax Credit

A headcount-tiered credit that is especially generous to small Louisiana employers and SBIR/STTR award recipients.

Run a mock audit for LouisianaOfficial source (opens in a new tab)
  • Offset only
  • Pre-approval required

Last reviewed October 2026

Program overview

Louisiana scales its research credit by employer size, giving the highest rate to businesses with the fewest Louisiana employees so that small innovators receive proportionally more support. Companies that receive a federal Small Business Innovation Research or Small Business Technology Transfer award may claim a credit on the award amount. Applications are submitted to Louisiana Economic Development, and the state issues a certification letter that supports the tax filing.

Eligibility

Businesses employing Louisiana residents and conducting qualified research in Louisiana, or holding an SBIR/STTR award. Certain professional services firms and businesses primarily engaged in custom manufacturing are excluded.

Benefits

Non-refundable credit against Louisiana income and franchise tax, supported by a state certification letter.

Caps, deadlines and forms

Caps and limits

No annual cap is stated for this program.

Deadlines

Claimed on the annual return; no separate application deadline is stated.

Forms

Filing forms are listed by the revenue authority: official source (opens in a new tab).

Louisiana IDR questions

What an examiner is likely to ask about this credit. S1–S7 apply to every state claim; the rest come from this program's own rules.

  1. S1Confirm the research was physically performed within Louisiana.
  2. S2Provide the Louisiana qualified research expense calculation and base amount.
  3. S3Reconcile Louisiana expenses to the federal Form 6765.
  4. S4Show how wages and supplies were apportioned between Louisiana and other locations.
  5. S5Provide the Louisiana return and credit schedule for each year claimed.
  6. S6Show the carryforward schedule for unused Louisiana credits.
  7. S7Confirm the entity claiming the credit is the entity subject to Louisiana tax.
  8. LA-1Provide the pre-approval, certification or application filed for the Louisiana credit, with its filing date.

Draft questions for illustration, reviewed by a specialist before any engagement.

Common weak spots

  • Expenses for research performed outside Louisiana included in the Louisiana claim.
  • Missing or late pre-approval: the application or certification was not in place when required.
  • Base amount computed from incomplete historical records.

See how your claim holds up

The mock audit drafts these questions for your own claim and scores the evidence behind each answer.

Run a mock audit for Louisiana

Information on this page is general in nature, not tax advice. Program details change frequently; always confirm current rules with the relevant revenue authority or engage a specialist before acting. Last reviewed October 2026.

Find out what your research actually qualifies for

A scoping conversation takes thirty minutes and costs nothing. You leave with a view on eligibility, likely credit range and the documentation you would need.

Free R&D mock audit: completely free. Book a call or email hello@creditarmor.ai for a login.

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