Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
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Repealed by Acts 2024, 3rd Ex.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.
Source: view the official text
In this chapter (9 sections)
- 47:6101 · Purpose
- 47:6102 · Definitions
- 47:6103 · Implementation
- 47:6104 · Child care expense tax credit
- 47:6105 · Child care provider tax credit
- 47:6106 · Credit for child care directors and staff
- 47:6107 · Business-supported child care
- 47:6108 · Refundable tax credits
- 47:6109 · Recapture of credits