Hi Angelina6,
Below is from LA Department of Revenue:
Quote
Household Expense for Physically and Mentally Incapable Persons – Code 204 This credit is no longer available because Act 403 of the 2017 Regular Legislative Session ended the credit effective December 31, 2019. If you have an eligible carryover amount, use this code to utilize the carryover amount for any years you have remaining in your one (1) year carryover period.
Unquote
First page of https://revenue.louisiana.gov/TaxForms/IT540i(2020).pdf
So this nonrefundable priority 3 credit is no longer available in tax year 2020 because it ended effective 12/31/2019.
Hope this helps.
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