my guess here yes but it depends on where the credit is applied
1. If the LLC is like single member LLC /pass through entity and all business deductions are captured on personal income tax forms, then yes you can list the tax/fee and it is a deduction.
2. If the company /llc is a multi-member partnership and where a federal form 1065 needed; then in this case business expenses are allocated to the members and their respective share. This is reported a K-1 income/loss form for each member. The loss for example $800 calif tax is passed on to the members. and they will get the tax benefit (deduction).
You can't claim it both places...This is my guess as to why it is not allowed in some cases
