During the 2020 First Extraordinary Session, the Louisiana Legislature capped the amount of state historic tax credits reserved annually. For State Commercial Part 2 applications received by the Department of Culture, Recreation and Tourism on or after January 1, 2021, the maximum aggregate total of tax credit reserved is limited to $125 million annually. Rules for the administration of the credit cap system were published in the 2021 Louisiana Register, Volume 47 – August Edition.

If you have a State Commercial Part 2 application that was submitted to the Division of Historic Preservation on or after January 1, 2021, you are required to complete the Tax Credit Reservation Form. The Louisiana Department of Revenue may not issue any tax credit in excess of a reservation, or without a reservation, for projects that fall under the reservation requirement. 

Estimated Credit Amounts Remaining Under Annual Cap

Last Updated: May 10, 2022

2021 - Reservations for 2021 are closed.

2022 - $242,275,519.06

2023 - $125,000,000

2024 - $125,000,000

2025 - $125,000,000


Tax Credit Reservation Guidance and Form Instructions

Fillable Tax Credit Reservation Form

Download the Tax Credit Reservation Guidance and Form instructions for information on:

A. General Provisions of the Reservation Process
B. The Reservation Process - Timing
C. The Reservation Process - Phasing
D. Forfeiture or Rescission of the Tax Credit Reservation
E. State Commercial Tax Credit Application Amendments and How They Affect Credit Reservations
F. Appeals
G. Completing the Reservation Form
H. Submitting the Reservation Form to the Division of Historic Preservation
I. The State Commercial Tax Credit Reservation Form

Upon completion, the tax credit reservation form may be remitted in the following manner:

PREFERRED Via Dedicated Email: taxincentives@crt.la.gov
Completed reservation forms that have either been signed in wet ink and scanned OR electronically signed may be submitted via dedicated email address used solely for tax credit reservation form submissions. No other documents related to the Federal or State Commercial tax credit applications will be accepted at this address.

Tax credit reservations may be mailed to:

Via USPS:
Division of Historic Preservation
Tax Incentives Staff
P.O. Box 4427
Baton Rouge, LA 70804

Via Overnight Service:
Division of Historic Preservation
Tax Incentives Staff
Room 409
1051 N. Third Street
Baton Rouge, LA 70802

Hand Delivery:
Capitol Annex Building
1051 N. Third Street
Baton Rouge, LA 70802
Regular Office Hours: Monday – Friday 8:00AM – 5:00PM, excluding State holidays. Tax credit reservation forms that are hand delivered to the physical office will not be reviewed upon delivery. Please contact a tax incentives staff member at (225) 342-8160 to make an appointment.

©2022 Louisiana Department of Culture, Recreation and Tourism