What other miscellaneous credits can I enter on this screen?

Certain taxpayers, such as those with business income, may qualify for other miscellaneous credits. If a taxpayer meets the preliminary qualifications for that credit, such as having business income or being a certain filing status, that credit will be displayed as an option on this screen. If you are e-filing your return, be sure to keep any supporting documents for your records. Here is a list of the other credits and some details on each:
  • Premium Tax: 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 a partnership.
  • Commercial Fishing: Credit for the amount of gasoline and special fuels taxes paid for operating or propelling any commercial fishing boat.
  • Family Responsibility: Credit for the amount contributed in a family responsibility program under the provisions of R.S. 46:449. The amount of this credit shall not exceed 33.3 percent of the contribution or $200 per year, whichever is less.
  • Small Town Doctor / Dentist: Credit for a certified medical doctor possessing an unrestricted license from the State of Louisiana to practice medicine, or for a dentist licensed by the State of Louisiana to practice dentistry in certain geographic areas of Louisiana. The credit is limited to $5,000.
  • Bone Marrow: Credit for employers who are authorized to do business in the state, who incur bone marrow donor expense by developing a bone marrow donation program, educate employees related to bone marrow, make payments to a health care provider for determining tissue types of potential donors, and pay wages to an employee for time related to tissue typing and bone marrow donation. The wage expense used to obtain the credit cannot be deductible as an expense for income tax purposes. The amount of the credit is equal to 25 percent of the bone marrow donor expense paid or incurred by the employer during the tax year.
  • Law Enforcement Education: Credit for certain law enforcement officers and specified employees of the Department of Public Safety and Corrections for specific post-secondary educational expenses incurred in the pursuit of an undergraduate degree related to law enforcement.
  • First Time Drug Offenders: Credit for a taxpayer who provides full-time employment to an individual who has been convicted of a first time drug offense, and who is less than 25 years of age at the time of initial employment.
  • Bulletproof Vest: Credit for the purchase of a bulletproof vest for certain law enforcement personnel as designated in the statute. The credit is limited to $100.
  • Nonviolent Offenders: 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 must be attached to the return.
  • Owner of Newly Constructed Accessible Home: Credit for a taxpayer who owns a newly constructed one or two-family dwelling on which the homestead exemption is claimed. The dwelling must include certain accessible and barrier free design elements. The credit is for the lesser of $1,000 or tax, and is taken in the taxable year that the construction of the dwelling is completed. Form R-1089 must be attached to your return as documentation for this credit.
  • Qualified Playgrounds: Credit for donations to assist qualified playgrounds. The credit shall be an amount equal to the lesser of $1,000 or one-half of the value of the cash, equipment, goods, or services donated. Please contact the Department for information on qualifying for this credit.
  • Debt Issuance: Credit for 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, Instructors: Credit for employers within the state for donations of the latest technology available in materials, equipment, or instructors to public training providers, secondary and postsecondary vocational-technical schools, apprenticeship programs registered with the Louisiana Department of Labor, or community colleges to assist in the development of training programs designed to meet industry needs. The credit is equal to 50 percent of the value of the donated materials, equipment, or services rendered by the instructor. When taken with other applicable credits, this credit cannot exceed 20 percent of the employer's tax liability for any taxable year.
  • Atchafalaya Trace: Credit for certain heritage-based cottage industries that have entered into a contract with the State Board of Commerce and Industry.
  • Organ Donation: Credit to offset certain expenses incurred by an individual and/or spouse for a living organ donation.
  • Household Expense: Credit for a person who maintains a household that includes one or more dependents who are physically or mentally incapable of caring for themselves.
  • Previously Unemployed: Credit for business proprietors are possibly eligible for hiring a previously unemployed person who participates in the Family Independence Work Program.
  • Recycling Credit: Credit for the purchase of certain equipment and/or service contracts related to recycling. The credit must be certified by the Louisiana Department of Environmental Quality and a copy of the certification must be attached to the return.
  • Basic Skills Training: Credit for employers who pay for training to bring employees' reading, writing, or mathematical skills to at least the 12th grade level. The credit is limited to $250 per participating employee, not to exceed $30,000 for the tax year.
  • New Jobs Credit: Credit for employers who establish or expand a business in the state.
  • Refund by Utilities: Credit for certain court ordered refunds made by utilities to its customers.
  • Eligible Re-entrants: Credit for the encouragement of the employment of full-time jobs in the state of Louisiana of re-entrants who have been convicted of a felony and who have successfully completed the Intensive Incarceration Program as provided for in R.S. 15:574.4
  • Neighborhood Assistance: Credit for an entity engaged in the activities of providing neighborhood assistance, job training, education for individuals, community services, or crime prevention in the state of Louisiana. The tax credit is limited to 70 percent of the actual amount contributed for investment in programs approved by the commissioner of administration or his successor. Such credit shall not exceed $250,000 annually.
  • Cane River Heritage: Credit for a heritage-based cottage industry located or to be located in the Cane River Heritage Area Development Zone. The taxpayer must enter into a contract with the Department of Culture, Recreation, and Tourism.
  • Community Economic Development: Credit for the amount of money donated, contributed, or represented by a sale below cost by the taxpayer to a certified community development corporation or a certified community development financial institution. The credit must be certified and approved by the Department of Economic Development.
  • Apprenticeship: Credit to employers for one dollar for each hour of employment of an eligible apprentice, limited to 1,000 hours for each eligible apprentice. An eligible apprentice is a person who has entered into a written apprentice agreement with an employer or an association of employers pursuant to a registered apprenticeship program or who is enrolled in a training program accredited by the National Center for Construction Education and Research. For more information regarding this credit, contact the Louisiana Workforce Commission.
  • Ports of Louisiana Investor: Credit to individuals to encourage investment in state port facilities in Louisiana. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification.
  • Ports of Louisiana Import Export Cargo: Credit to individuals to encourage the use of state port facilities in Louisiana. The credit is based on the number of tons of qualified cargo imported and exported from or to manufacturing, fabrication, assembly, distribution, processing or warehousing facilities located in the state. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification.
  • Motion Picture Investment: Credit for an individual taxpayer residing in Louisiana who invests in a state-certified, motion picture production.
  • Research and Development: Credit for any taxpayer who claims a federal income tax credit under 26 U.S.C. 41(a) for increasing research activities. Use this credit for Research and Development credits earned for expenditures made in tax years beginning before January 1, 2009.
  • Historic Structures: Credit given if the taxpayer incurs certain expenses during the rehabilitation of a historic structure that is located in a Downtown Development District.
  • Digital Interactive Media: Credit for the investment in businesses specializing in digital interactive media. Use this credit for Digital Interactive Media credits earned for expenditures made prior to January 1, 2012. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. See Revenue Information Bulletin 12-017 on LDR's website.
  • Motion Picture Employment of Resident: Credit for the employment of residents of Louisiana in connection with the production of a motion picture. The credit may flow to an individual via a partnership, limited liability company, Subchapter S Corporation, or other entities.
  • Capital Company: Credit for any person who invests in a certified Louisiana Capital Company. This credit must be approved by the Commissioner of the Office of Financial Institutions.
  • LCDFI Credit: Credit to encourage the expansion of businesses in economically distressed areas.
  • New Markets: Credit if the taxpayer makes certain qualified low-income community investments.
  • Brownfields Investor Credit: Credit to individuals to encourage the cleanup, redevelopment, and productive reuse of brownfields sites in the state. The credit is obtained through the Louisiana Department of Economic Development and the Louisiana Department of Environmental Quality.
  • Motion Picture Infrastructure: Credit for an approved state-certified infrastructure project for a film, video, television, or digital production or postproduction facility. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification.
  • Angel Investor: Credit for taxpayers who make third party investments in certified Louisiana entrepreneurial businesses on or after January 1, 2011. To earn the Angel Investor Credit, taxpayers must file an application with the Louisiana Department of Economic Development. See Revenue Information Bulletin 12-009 on LDR's website.
  • Biomed / University Research: Credit against the Louisiana individual income tax to persons who establish research activities either in a Biomedical or a University Research and Development Park.
  • Tax Equalization: Credit for tax equalization for certain businesses locating in Louisiana.
  • Manufacturing Establishments: Credit to certain manufacturing establishments that have entered into a contract with the Department of Economic Development.
  • Enterprise Zone: Credit against the Louisiana individual income tax for private sector investments in certain areas that are designated as "Enterprise Zones."

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