Research & Development Tax Credit 
The R&D tax credit encourages Louisiana businesses to invest in and increase their existing levels of R&D by offering tax credits against state income and corporation franchise taxes.
The amount of the tax credit will vary based on increased R&D activities. Tax credits in excess of a company’s tax liability can be sold to taxpayers with a Louisiana income or corporate franchise tax liability provided certain criteria are met. Unused tax credits may be carried forward for up to 10 years.
For more information, visit www.rev.state.la.us.
