Louisiana research and development credit

Tax credit

Official program guidance

Agency: Louisiana Economic Development. Agency source

This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.

Check program requirements [Louisiana Economic Development research credit]

Who qualifies
Companies with qualifying Louisiana research expenses; professional services without a related US patent and other excluded businesses require special invitation. [Louisiana Economic Development research credit]
What it’s worth
Up to 30% of qualified research expenditures, depending on company size and the applicable calculation. [Louisiana Economic Development research credit]
How to claim
Apply to LED with supporting research-expense records. The listed LQRE-6765 application route for employers below 50 employees requires filed federal Form 6765 and prior-year documentation. [Louisiana Economic Development research credit]
Deadlines and application windows
Claim expenditures within one year after December 31 of the expense year; 2025 expenses have a December 31, 2026 application deadline. [Louisiana Economic Development research credit]

Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.

Official sources

Listing reviewed