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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:6104

235 words·~1 min read·/la/title-47/47-1920

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RS 47:6104
§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D. Repealed by Acts 2024, 3rd Ex.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.
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