11/28/2025
If you don’t receive the grant for the Louisiana fortified. You still qualify for the tax credit.
Fortified Roof Tax Credit! Call us, we can help you with this new tax credit to install a Fortified roof on your home. 985-789-4473, text or call, 985-898-3468 call, visit us at www.magnoliaroofing.com.
SB28: Louisiana Fortified Roof Tax Credit Program
Senate Bill 28 seeks to create a nonrefundable income tax credit of up to $10,000 for homeowners who install FORTIFIED roofs. The program is set to begin on July 1, 2025, with an annual cap of $10 million in tax credits, allocated on a first-come, first-served basis. Homeowners can carry forward unused credits for up to three years.
R.S. 47:6044, relative to income tax credits; to establish an income tax credit program for expenses related to fortifying a roof; to provide for definitions; to provide for the amount of the credit; to provide for an annual cap; to provide for the administration of the cap; to provide for an application process, certification, and administration of the credit; to provide for application of the credits; to provide for the recovery and recapture of credits; to authorize the promulgation of rules; to provide for applicability; to provide for an effective date; and to provide for related matters.
This bill establishes the Louisiana Fortified Roof Tax Credit Program, which provides a nonrefundable income tax credit for resident homeowners who install a fortified roof that meets standards set by the Insurance Institute for Business and Home Safety (IBHS). Taxpayers can receive a credit equal to their qualified expenses (cost of purchasing and installing the roof) up to $10,000 per property, with the total program limited to $10 million in tax credits per fiscal year. The credit can only be used for existing homes with a homestead exemption, excluding new construction, condominiums, and mobile homes. Credits will be issued on a first-come, first-served basis, with any excess credits rolled over to the next fiscal year. Taxpayers must apply between January 1st and June 30th of the year following the roof installation, providing certification from IBHS, and can carry forward unused credits for up to three years. The program runs from July 1, 2025, to December 31, 2031, and participants cannot receive other state tax benefits for the same roof improvement. The Louisiana Department of Revenue will administer the program, review applications, and has the authority to recapture credits if expenses are found to be ineligible.
According to Act No. 404 SB28:
Application Process, Certification, and Administration. A resident taxpayer seeking a tax credit shall submit an application on a form prescribed by the department. The application period shall begin on January first and conclude on June thirtieth of the calendar year following the calendar year in which the credit is earned. The taxpayer shall submit a copy of the certificate issued by the Insurance Institute for Business and Home Safety (IBHS) certifying compliance with the fortified roof building standards when applying for the tax credit. The taxpayer shall attach all required documentation to the application. The department shall review the application and any other information deemed necessary for determination of the qualified expenses eligibility.
The department shall review the application and any other information deemed necessary for determination of the qualified expenses eligibility.
Application of credit. Taxpayers that earn a tax credit shall claim the credit on their individual income tax return for the taxable period in which the credit is earned. If the total amount of tax credits certified exceeds the amount of such taxes due, any unused credit may be carried forward as a credit against subsequent tax liability for a period not to exceed three years.
