Louisiana DOR Amends Tax Credit Documentation Requirements

The Louisiana Department of Revenue (DOR) adopted amendments to regulations on tax credit documentation requirements. The regulations set forth the information and documentation required for taxpayers claiming inventory tax credits, certain school readiness tax credits, and credits for property taxes paid by telephone companies. The amendments include procedures for manufacturers claiming property tax exemptions, and provisions for suspending interest accrual if refund delays are due to taxpayers failing to provide required information. The regulations took effect Dec. 20, 2025. [La. Dep’t of Revenue, Regs. Sections 61:I.1902, .1903, .1905, 12/20/25 La. Reg.]