Louisiana Economic Development (LED) – Angel Investor Tax Credit Program

Louisiana’s Angel Investor Tax Credit (AITC) encourages accredited investors to invest in early stage, small, wealth-creating Louisiana businesses that seek start-up and expansion capital.


The program is open to Louisiana businesses that are not involved in retail, real estate. professional services, gaming or gambling, natural resource extraction or exploration. or financial services including venture capital funds. Accredited investors have an individual or joint net worth with a spouse exceeding $1 million at the time of investment, individual income exceeding $200,000 or joint income with a spouse exceeding $300,000. The program has a $3.6 million annual program cap and sunsets on July 1. 2025. 


1. Apply for Louisiana Entrepreneurial Business certification by submitting eligibility documents detailed on the LED website to [email protected].
2. Apply for AITC Reservation on LED’s website and submit fee.
3. Provide proof of investment in the form of subscription agreement to LED.
4. LED issues tax credit certification letter stating the amount of the tax credit and the years in which it will be applied against Louisiana income tax and corporate franchise tax liabilities of the investor.
5. Tax credits for all years are administered on a first come, first served basis.

Services Provided

Economic and Site Development

  • Tax Credits (Specialty)
  • Economic Development

Financial Resources and Assistance

  • Tax Credit Providers (Specialty)

Tax Services

  • State Tax Credit Information
  • Tax Credits (Specialty)

Technical Assistance

  • LED Programs (Specialty)
Contact Information
Marissa Doin
617 North 3rd Street
Baton Rouge, LA 70802