La. R.S. 47:6104 — Child care expense tax credit

A. There shall be a credit against Louisiana individual income tax for child care
expenses in addition to the credit provided for such expenses in R.S. 47:297.4. Such credit
shall be based upon the credit provided for such expenses in R.S. 47:297.4 and shall be based
upon the quality rating of the child care facility which the child attends as follows:
Quality Rating of Child Care
Percentage of the credit in
Facility
R.S. 47:297.4
Five star
200%
Four star
150%
Three star
100%
Two star
50%
One star or nonparticipating
child care facility
0
B. Parents with multiple children shall calculate the credit of each child separately.
In the event that a single child receives services in more than one child care facility in a
single year, the facility with the highest quality rating shall be used to calculate the credit.
C. The credit shall be refundable or shall be carried forward as provided for in R.S.
47:297.4.
D. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
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.
NOTE: See Acts 2024, 3
rd
Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.