A credit of $72 is allowed for the taxpayer, spouse, or dependent who is deaf, has lost the use of a limb, is mentally incapacitated, or is blind (R.S. 47:297(A)). Only one credit is allowed per person. The disability must exist at the end of the taxable year or, if death occurred during the taxable year, at the date of death. If you are claiming this credit for the first time, a physician’s statement is required certifying the disability.
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As of tax year 2020, the credit is no longer available on your Louisiana return.
The Credit for Certain Disabilities is no longer available because Act 403 of the 2017 Regular Legislative Session ended it effective December 31, 2019.
Please see SCHEDULE C – NONREFUNDABLE PRIORITY 1 CREDITS in the Instructions for 2020 Form IT-540 for more information.