Why would my Louisiana depreciation be different?

Louisiana allows businesses to elect a bonus depreciation deduction, also known as full expensing, for qualified property placed in service during the tax year if you did not take it on your federal return. This election permits you to deduct 100% of the cost of qualified property on your Louisiana Return. The amount that will be excluded from your income is the excess depreciation for the property not already reported on your federal return. If you already took depreciation on your federal return and do not want to take a different amount on your Louisiana return, do not enter any additional depreciation on your Louisiana return.

If you took full depreciation on your LA return in a prior year but not on your federal return, you would need to add any depreciation taken on your federal return back to your Louisiana income .