Is the amount of the nonrefundable credit taxable as gross income?


Because the nonrefundable credit reduces income tax liability but cannot generate a refund to the taxpayer, the credit is not considered gross income for purposes of Internal Revenue Code Section 61. In other words, a taxpayer that claims a nonrefundable credit for donations to school tuition organizations is not required to include the credit in gross income for federal and state tax purposes. However, rebates issued for donations to school tuition organizations prior to the enactment of Act 377 are considered a state subsidy to the taxpayer and are taxable as income for federal and state tax purposes.

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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