Louisiana § 47:6106 Credit for child care directors and staff

Louisiana Statutes

§ 47:6106 — Credit for child care directors and staff

Louisiana·Title 47 Revenue and Taxation

§6106. Credit for child care directors and staff

A.There shall be a credit against Louisiana individual income tax refundable as provided for in R.S. 47:6108 for eligible child care directors and eligible child care staff. The tax credit shall be for the following amounts and shall be based upon the following qualifications, but shall be adjusted for inflation as provided for in Subsection C of this Section: Child Care Director and Child Tax Care Staff Qualification Credit Level Four Director or Level Four Staff $3,000 Level Three Director or Level Three Staff $2,500 Level Two Director or Level Two Staff $2,000 Level One Director or Level One Staff $1,500

B.The various levels of qualification for the tax credit for eligible child care directors and eligible child care staff as provided

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§6106. Credit for child care directors and staff
A. There shall be a credit against Louisiana individual income tax refundable as
provided for in R.S. 47:6108 for eligible child care directors and eligible child care staff.
The tax credit shall be for the following amounts and shall be based upon the following
qualifications, but shall be adjusted for inflation as provided for in Subsection C of this
Section:
Child Care Director and Child Tax
Care Staff Qualification Credit
Level Four Director or Level Four Staff $3,000
Level Three Director or Level Three Staff $2,500
Level Two Director or Level Two Staff $2,000
Level One Director or Level One Staff $1,500
B. The various levels of qualification for the tax credit for eligible child care
directors and eligible child care staff as provided for in Subsection A of this Section shall be
as defined in the Department of Children and Family Services state practitioner registry in
Title 48 of the Louisiana Administrative Code, as amended.
C. Beginning calendar year 2009, the tax credit amounts provided for in Subsection
A of this Section shall be adjusted annually for each calendar year by the percentage increase
in the Consumer Price Index United States city average for all urban consumers (CPI-U), as
prepared by the United States Department of Labor, Bureau of Labor Statistics, as
determined by the secretary of the Department of Revenue on December first of the
preceding calendar year.
D. In order to receive the credit provided for in this Section, the child care director
or staff person shall file with his income tax return an attestation form provided by the State
Practitioner Registry verifying that the individual meets all the requirements and
qualifications of a child care director or staff person for the level claimed.
E. 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.