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

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

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.


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