What is the add back to prevent a double benefit on the donation and how does it work?


LA R.S. 47:6301(A)(1)(a) provides that a “taxpayer shall not receive any other state tax credit, exemption, exclusion, deduction or any other tax benefit for when the taxpayer has received” the credit for donations to school tuition organizations. For Louisiana income tax purposes, the starting point for corporation and fiduciary income tax returns is federal taxable income and the starting point for individual income tax is federal adjusted gross income. The prohibition on double benefits requires that a taxpayer add back certain deductions taken at the federal level that are otherwise deductible for state income tax purposes. If a taxpayer does not take the corresponding deduction related to the donation, no add back is required.

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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