Louisiana DOR Implements Fortified Roof Tax Credit Program

The Louisiana Department of Revenue (DOR) adopted regulations implementing the Louisiana Fortified Roof Tax Credit Program and Construction Code Retrofitting Deduction. The regulations outline eligibility requirements, documentation needed, and processes for claiming a nonrefundable income tax credit of up to $10,000 for installing a certified fortified roof, as well as a 50 percent deduction of costs to voluntarily retrofit a primary residence to comply with state construction codes or fortified home standards. The regulations took effect Dec. 20, 2025. [La. Dep’t of Revenue, Regs. Sections 61:I.1935, .1937, 12/20/25 La. Reg.]