Louisiana Statutes
§ 47:6101 — Purpose
Louisiana·Title 47 Revenue and Taxation
§6101. Purpose
The legislature hereby determines that the benefits of quality child care are
indisputable, and that a striking connection exists between children's learning experiences
well before kindergarten and his or her later school success.
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Legislative History
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2025, No. 454, §1, eff. Jan. 1, 2026.
Nearby Sections
15
§ 47:6101
Purpose§ 47:6102
Definitions§ 47:6103
Implementation§ 47:6104
Child care expense tax credit§ 47:6105
Child care provider tax credit§ 47:6107
Business-supported child care§ 47:6108
Refundable tax credits§ 47:6109
Recapture of credits§ 47:6111
Purpose§ 47:6112
Definitions