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Louisiana State Commercial Rehabilitation Tax Credit — Restaurant and Food Venue Historic Buildings

State income tax credit for rehabilitation of historic income-producing buildings used as restaurants or food venues in Downtown Development Districts or certified Cultural Districts.

About this program

Visit the program website for full details.

Eligibility

Income-producing buildings that are contributing elements to Downtown Development Districts or certified Cultural Districts and used as restaurants or food venues.

Requirements

  • Building must be a contributing element to a Downtown Development District or certified Cultural District
  • Rehabilitation expenditures must exceed $10,000
  • Work must comply with Secretary of the Interior's Standards for Rehabilitation