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R&D tax credits

Louisiana Research Credit Gets Nerfed

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On July 1st one of the most generous research and development state tax credit programs suffered a huge blow. Louisiana's Department of Revenue released a bulletin (Lousiana DoR) that made a huge change to the way the credit was awarded by making it nonrefundable. Essentially, a refundable credit means even if there wasn't any tax liability to offset, the taxpayer would be awarded the full amount ...
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