{"status":200,"message":"Success","data":{"id":"b170703c-de5b-599f-9cef-f53ba43e7f1b","title":"Research and Development Tax Credit","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"38a20571-ec9b-498d-8b9d-3e9a2c5639bd"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"la:led-research-and-development-tax-credit"}}},"status":{"value":"custom","customValue":"Confirm with agency","description":"Varies — check official page"},"description":"The Research and Development Tax Credit encourages existing businesses with operating facilities in Louisiana to establish or continue research and development in the state, providing up to a 30% tax credit on qualified research expenditures incurred in Louisiana with no cap and no minimum. Separate application tracks cover companies with 50+ employees, companies with fewer than 50 employees, and SBIR/STTR grant recipients.","funding":{"details":"Up to 30% of qualified Louisiana research expenditures; no cap"},"funders":{"primary":{"id":"6df5a644-335f-5ee8-8ff6-b0f574014685","name":"Louisiana Economic Development","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"2de8a3ae-e6b7-484b-8651-1991692e6e6a","allIds":[{"id":"2de8a3ae-e6b7-484b-8651-1991692e6e6a","status":"active"}]},"org:us:la:agency":{"registry":{"code":"org:us:la:agency","url":"https://opengrants.io/common-grants/registries/org-us-la-agency.json"},"id":"LED"}}}}},"keyDates":{"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Annual claim window: expenditures must be claimed within one year after December 31 of the year in which they were incurred. Processing typically takes 3-6 months."}}},"acceptedApplicantTypes":[{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"}],"source":"https://www.opportunitylouisiana.gov/incentive/research-and-development-tax-credit","customFields":{"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Companies that incurred research and development expenditures in Louisiana; only R&D conducted in Louisiana qualifies. Professional services firms and custom manufacturers/fabricators without a pending or issued U.S. patent related to the claimed expenditures are ineligible unless invited by the LED Secretary."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://www.opportunitylouisiana.gov/","description":"Louisiana Economic Development grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-04T07:04:55Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"LA","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"led","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"LED","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://www.opportunitylouisiana.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Science, Technology, and Research & Development"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Business"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"Up to 30% of qualified Louisiana research expenditures; no cap","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Direct application: complete the R&D application and pay the fee online or by mail, with documentation for your track (Federal Form 6765 for the current and three prior tax years, or SBIR/STTR grant documents and disbursement records). LED reviews, notifies the business and the Department of Revenue, and the business then claims the credit on its state income tax return.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Annual claim window: expenditures must be claimed within one year after December 31 of the year in which they were incurred. Processing typically takes 3-6 months.","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Varies — check official page","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"Application fee; at least 10% of applications are selected for a statutorily required detailed review requiring W-2s, invoices, financial statements and tax returns; missing the one-year claim window forfeits the credit.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"led-research-and-development-tax-credit","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-louisiana/#p-led-research-and-development-tax-credit","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://www.opportunitylouisiana.gov/incentive/research-and-development-tax-credit","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-04","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-04T05:37:54.498407+00:00","lastModifiedAt":"2026-11-09T12:38:52Z","competitions":[],"awards":[]}}