Louisiana Other Credits (non refundable)

Education Credit Act 125 Recovery – Section 7 of Act 125 of the 2015 Regular Legislative Session provides a recovery of the credit amount reduced by the Act if your 2014 return was filed after July 1, 2015, for which an extension was requested prior to May 15, 2015. Use this credit code to report one-third of the education credit reduced on your 2014 return. Attach Form R-6410 to your return. See Revenue Information Bulletin 17-018 for more information.

Premium Tax – R.S. 47:227 provides a credit for premium taxes paid during the preceding 12 months by an insurance company authorized to do business in Louisiana. The credit may be passed to individuals through certain legal entities such as partnerships. A schedule must be attached listing the entities that paid the premium tax and generated the credit on behalf of the individual.

Commercial Fishing – R.S. 47:297(C) provides a credit for 72 percent of the gasoline and special fuels taxes paid for operating or propelling any commercial fishing boat. Attach a schedule listing all invoices and taxes paid. Do not claim the credit if you have already received a fuel tax refund.

Small Town Health Professionals – R.S. 47:297(H) provides a credit for certified primary care physicians, primary care physician assistants, dentists, optometrists, or primary care nurse practitioners licensed to practice in certain areas of Louisiana. Taxpayers must apply to the Louisiana Department of Health (LDH) during the application period of September 1, 2019, through October 31, 2019, and a copy of the certificate letter must be attached to the return. The credit amount is listed on the certificate letter and is limited to tax. For more information, see Revenue Information Bulletin 18-028 and Louisiana Administrative Code (LAC) 61:I.1915.

Bone Marrow – R.S. 47:297(I) provides a credit to employers authorized to do business in the state who incur bone marrow donor expense by developing a bone marrow donation program, educating employees related to bone marrow donations, making payments to a health care provider for determining tissue types of potential donors, and paying wages to an employee for time related to tissue typing and bone marrow donation. If the wage expense is used to obtain the credit, it cannot be deducted as an expense for income tax purposes. The amount of the credit is equal to 18 percent of the bone marrow donor expense paid or incurred by the employer during the tax year.

Law Enforcement Education – R.S. 47:297(J) provides a credit for certain law enforcement officers and specified employees of the Louisiana Departments of Public Safety or Corrections for 72 percent of specific post-secondary educational expenses incurred in the pursuit of an undergraduate degree related to law enforcement. The credit is limited to $540.

First Time Drug Offenders – R.S. 47:297(K) provides a credit for a taxpayer who provides full-time employment to an individual who has been convicted of a first time drug offense, who is less than 25 years of age at the time of initial employment, has completed a court-ordered program certified by the employee’s probation officer, and has worked 180 days. The credit is equal to $144 per eligible employee. A statement signed by both the employer and employee certifying the employee’s full-time work status for the year and Form R-6311, Tax Incentives with Job Creation Components, must be attached to the return.

Bulletproof Vest – R.S. 47:297(L) provides a credit for the purchase of a bulletproof vest for certain law enforcement personnel. The amount of this credit is equal to 72 percent of the purchase price, not to exceed $72.

Nonviolent Offenders – R.S. 47:297(O) provides a credit for a taxpayer who provides full-time employment to an individual who has been convicted of a first-time nonviolent offense, has completed a court-ordered program certified by the employee’s probation officer, and has worked 180 days. A statement signed by both the employer and employee certifying the employee’s full-time work status for the year and Form R-6311 must be attached to the return.

Owner of Newly Constructed Accessible Home Act 125 Recovery – Section 7 of Act 125 of the 2015 Regular Legislative Session provides a recovery of the credit amount reduced by the Act if your 2014 return was filed after July 1, 2015, for which an extension was requested prior to May 15, 2015. Use this credit code to report one-third of the owner of newly constructed accessible home credit reduced on your 2014 return. Attach Form R-6410 to your return. See Revenue Information Bulletin 17-018 for more information. To claim a current year credit, use credit code 221 on Schedule J.

Qualified Playgrounds – R.S. 47:6008 provides a credit for donations to assist qualified playgrounds. The credit is for the lesser of $720 or 36 percent of the value of the cash, equipment, goods, or services donated. For more information on this credit, see Revenue Ruling 02-020 posted on LDR’s website.

Debt Issuance – R.S. 47:6017 provides a credit for 72 percent of the amount of the filing fee paid to the Louisiana State Bond Commission, which is incurred by an economic development corporation in the preparation and issuance of bonds.

Donations of Materials, Equipment, Advisors, or Instructors Act 125 Recovery – Section 7 of Act 125 of the 2015 Regular Legislative Session provides a recovery of the credit amount reduced by the Act if your 2014 return was filed after July 1, 2015, for which an extension was requested prior to May 15, 2015. Use this credit code to report one-third of the donations of materials, equipment, advisors, or instructors credit reduced on your 2014 return. Attach Form R-6410 to your return. See Revenue Information Bulletin 17-018 for more information.

Conversion of Vehicle to Alternative Fuel – R.S. 47:6035 provides a credit for the purchase of or conversion of a vehicle designed to run on an alternative fuel. The credit for the purchase of a qualifying new vehicle is equal to 10 percent of the cost of the qualified vehicle or $2,500, whichever is less. The credit for vehicle conversions or building of fueling stations is equal to 30 percent of the cost of the qualified clean-burning motor vehicle fuel property. See Revenue Information Bulletin 13-023 for definition of alternative fuel and Revenue Information Bulletin 17-016 for more information. You must attach documentation verifying the conversion or purchase of the vehicle and the vehicle’s registration with the Louisiana Department of Public Safety.

Other – Reserved for future credits.