Louisiana § 47:6105 Child care provider tax credit

Louisiana Statutes

§ 47:6105 — Child care provider tax credit

Louisiana·Title 47 Revenue and Taxation

§6105. Child care provider tax credit

A.There shall be a credit against any Louisiana income tax for a child care provider. The tax credit shall be refundable as provided for in R.S. 47:6108. The tax credit shall be an amount based upon the average monthly number of children who either participate in the Child Care Assistance Program administered by the state Department of Education or who are foster children in the custody of the Department of Children and Family Services, and who are attending a child care facility or facilities operated by the child care provider, multiplied by an amount which shall be based upon the quality rating of each child care facility operated by the child care provider as follows: Quality Rating of Child Care Facility Tax Credit Per Eligible Child Attending Fi

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§6105. Child care provider tax credit
A. There shall be a credit against any Louisiana income tax for a child care provider.
The tax credit shall be refundable as provided for in R.S. 47:6108. The tax credit shall be
an amount based upon the average monthly number of children who either participate in the
Child Care Assistance Program administered by the state Department of Education or who
are foster children in the custody of the Department of Children and Family Services, and
who are attending a child care facility or facilities operated by the child care provider,
multiplied by an amount which shall be based upon the quality rating of each child care
facility operated by the child care provider as follows:
Quality Rating of Child Care Facility Tax Credit Per Eligible Child Attending
Five star $1,500
Four star $1,250
Three star $1,000
Two star $ 750
One star or nonparticipating facility 0
B. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.

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Legislative History

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.