Are deposits to a START account tax deductible?

Deposits to a START account are deductible from Louisiana State Taxable Income up to a maximum of $2,400 per year, per account, and any unused portion may be carried forward to subsequent tax years on individual returns. Married couples filing jointly may deduct deposits to a START account from Louisiana State Taxable Income up to a maximum of $4,800 per year, per beneficiary, and any unused portion may be carried forward to subsequent tax years. Annual deposits in excess of the maximum are not deductible in subsequent years.