La. Stat. tit. 47 § 6104

Current with changes from the 2024 3rd Extraordinary Session effective on or before 1/1/2025

Section 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 facility0	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D. Repealed by Acts 2024EX3, No. 5,s. 3.

La. R.S. § 47:6104

Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.

Amended by Acts 2024EX3, No. 5,s. 3, eff. 1/1/2025, app. to income tax periods beginning on or after 1/1/2025, and franchise tax periods beginning on or after 1/1/2026.

Amended by Acts 2015, No. 357,s. 1, eff. 6/29/2015.

Acts 2007, No. 394, §1, eff. 7/10/2007.