Louisiana FORTIFIED Roof Tax Credit: How the Act 404 Credit Works

By Jason Lopez | June 23, 2026

The June 30, 2026 filing window has passed for 2025 certifications, but the Act 404 credit itself remains available for qualifying FORTIFIED roof installations. Applications are made through the LaTAP portal at latap.louisiana.gov. The credit covers 100% of qualified FORTIFIED upgrade expenses up to $10,000 per owner-occupied home with a homestead exemption.

Who Qualifies

You qualify if you own and occupy your home (homestead exemption required), received your IBHS FORTIFIED certification, and did NOT receive a Louisiana Fortify Homes Program (LFHP) grant for the same project. Condos, mobile homes, and new construction are not eligible.

How Much Is the Credit

The credit equals 100% of your qualified FORTIFIED upgrade expenses, up to $10,000 per home, applied against your Louisiana state income tax liability. The credit is non-refundable, unused amounts may be carried forward to future tax years.

How to Apply

Apply through the Louisiana Taxpayer Access Point (LaTAP) at latap.louisiana.gov using Form R-90157. The application window is January 1 through June 30 of the year following your IBHS certification. The June 30, 2026 window for 2025 certifications has passed. Have your IBHS FORTIFIED certificate, contractor invoice, and proof of payment ready. Read our step-by-step Act 404 application guide for more details.

Frequently Asked Questions

Q1: Who qualifies for the Louisiana FORTIFIED Roof Tax Credit?

A1: Owner-occupied homes with a homestead exemption that received IBHS FORTIFIED certification. Condos, mobile homes, and new construction are not eligible. You cannot have received an LFHP grant for the same project.

Q2: How much is the Louisiana FORTIFIED Roof Tax Credit?

A2: 100% of qualified FORTIFIED upgrade expenses up to $10,000 per home, applied against Louisiana state income tax. Non-refundable; unused amounts carry forward.

Q3: How do I apply for the FORTIFIED Roof Tax Credit?

A3: Apply at latap.louisiana.gov using Form R-90157. The deadline is June 30 of the year following certification. The June 30, 2026 window has passed.

Q4: What documents do I need to claim the Louisiana FORTIFIED Roof Tax Credit?

A4: Your IBHS FORTIFIED certificate, contractor invoice showing total cost, and proof of payment. Acadiana Roof Restoration provides all required documentation to every customer.

Q5: Can I combine the FORTIFIED Roof Tax Credit with the Louisiana Fortify Homes Program grant?

A5: No, the tax credit and LFHP grant cannot be used for the same project. If you received a grant on a prior project, you may still qualify for the credit on a separate FORTIFIED upgrade.

Need a FORTIFIED Roof?

Acadiana Roof Restoration is Lafayette's only IBHS FORTIFIED certified roofing contractor and an approved Louisiana Fortify Homes Program contractor. We handle the installation, the IBHS certification paperwork, and provide all documentation you need to claim your tax credit. Call us today for a free inspection: (337) 999-ROOF or (225) 385-ROOF.