Title: How to Apply for the Louisiana FORTIFIED Roof Tax Credit (Act 404 Step by Step)
By Acadiana Roof Restoration LLC | Scott, LA | Veteran-Owned | FORTIFIED Certified | LFHP Approved
Most Louisiana homeowners who install a FORTIFIED roof do not know about the Act 404 tax credit until after the fact, and a significant number miss the application window entirely. This post walks through the credit, who qualifies, and exactly how to apply so you do not leave money on the table.
What Act 404 Created
Louisiana Revised Statute 47:6044 created the Fortified Roof Tax Credit Program. It provides a nonrefundable state income tax credit equal to 100 percent of qualified expenses for retrofitting a primary residence roof to the IBHS FORTIFIED Roof standard, up to a maximum of $10,000 per residence.
Nonrefundable means the credit reduces your Louisiana state income tax liability but does not generate a refund if the credit exceeds what you owe. If your state tax bill is $4,000 and your credit is $10,000, you zero out your tax bill and the remaining $6,000 disappears. It does not roll over to the next year.
Who Qualifies
To qualify for the credit:
Your home must be your primary residence with a homestead exemption in Louisiana. Rental properties, vacation homes, and condominiums do not qualify.
The retrofit must be voluntary. Work required because of storm damage or destruction does not qualify.
The roof must be certified to the IBHS FORTIFIED Roof standard. That certification requires installation by a certified FORTIFIED contractor and inspection by a third-party FORTIFIED evaluator. The evaluator issues the certification after confirming the work meets the standard.
The project must not have received an LFHP grant. You cannot combine the credit and the grant on the same installation.
What Documents You Need
Before applying, gather:
The IBHS FORTIFIED certification document for your roof, which shows the certification date. This is the document that establishes which tax year your application falls under.
Contractor invoices documenting the total qualified expenses. These should clearly identify the work performed, the address, and the total cost.
Your LaTAP login credentials. If you have never used LaTAP, create an account at latap.revenue.louisiana.gov before the application window opens.
The Application Process
Step 1: Confirm your certification year. The application window is tied to the year your IBHS certification was issued, not the year the work was performed. If the work happened in December 2025 but the IBHS certification was not issued until January 2026, your application window is January 1 through June 30, 2027.
Step 2: Open LaTAP between January 1 and June 30 of the year following certification. Log in to your Louisiana Taxpayer Access Point account at latap.revenue.louisiana.gov.
Step 3: Submit Form R-90157 electronically. This is the Application for Louisiana Fortified Roof Tax Credit. Complete it with your personal information, property address, certification date, and qualified expense total. Upload your supporting documentation.
Step 4: Receive your credit allocation from the Louisiana Department of Revenue. The state reviews applications and issues credit allocations. Credits are subject to an annual statewide cap, so early filing in the January through June window is advisable.
Step 5: Claim the credit on your tax return. File your Louisiana Resident Individual Income Tax Return (Form IT-540). On Schedule J (Nonrefundable Priority 3 Credits), enter the credit amount using Code 466.
The Deadline Is Not Negotiable
The June 30 deadline is statutory. Applications submitted after June 30 for the applicable certification year are not accepted. There is no extension process and no late-filing relief.
If you are within a few months of the June 30 deadline and your roof is not yet certified, contact your contractor immediately. The IBHS certification process requires the third-party inspection and the issuance of the certificate, which takes time after construction is complete. A roof finished in late May may not be certified in time if the inspection is delayed.
Acadiana Roof Restoration coordinates the third-party inspection process as part of every FORTIFIED job. We can give you a realistic timeline for when your certificate will be issued.
Act 473 as a Fallback
If you miss the Act 404 application window, Act 473 provides a 50 percent deduction on FORTIFIED retrofit costs up to $10,000 in deductible expenses. The deduction is worth less than the credit dollar for dollar, but it has no application window and is claimed directly on your tax return. It is not lottery-based and not subject to an annual cap.
Talk to your tax advisor about which option applies to your situation and your year of certification.
Schedule Your FORTIFIED Assessment
Acadiana Roof Restoration is IBHS FORTIFIED certified and LFHP approved. We coordinate the inspection and certification process, provide documentation suitable for your tax credit application, and can give you a realistic project timeline based on your certification deadline.
Lafayette: 337-999-ROOF (337-999-7663) Baton Rouge: 225-385-ROOF (225-385-7663) Schedule at aroofrestore.com.
Acadiana Roof Restoration LLC | Scott, LA | aroofrestore.com FORTIFIED Certified | Roof Maxx 5-Star Dealer | BBB A+ | Veteran-Owned | LFHP Approved | Serving Lafayette, Baton Rouge, and surrounding Louisiana parishes