The Louisiana Department of Economic Development has recently amended the research and development tax credit program rules due to changes in the statutes governing the research and development tax credit (La. R. S. 47:6015).  Specifically, the Louisiana Department of Economic Development has amended certain provisions of the Louisiana Administrative Code contained in Sections 2901-2911 regarding the research and development tax credit programs.  The amendments include, without limitation, certain changes to definitions contained in La. Admin. Code 13:I:2903, the exclusion of certain expenditures from research and development programs, and the extension of the research and development tax credit program through December 31, 2019.