§6105. Child care provider tax credit
NOTE: Subsection A eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.
A. There shall be a credit against any Louisiana individual or corporation income tax
or corporation franchise tax for a child care provider refundable as provided for in R.S.
47:6108. The tax credit shall be an amount based upon the average monthly number of
children who either participate in the Child Care Assistance Program administered by the
office of children and family services in the Department of Children and Family Services or
who are foster children in the custody of the Department of Children and Family Services,
and who are attending a child care facility or facilities operated by the child care provider,
multiplied by an amount which shall be based upon the quality rating of each child care
facility operated by the child care provider as follows:
Quality Rating of Child Care Facility Tax Credit Per Eligible Child Attending
Five star $1,500
Four star $1,250
Three star $1,000
Two star $ 750
One star or nonparticipating facility 0
NOTE: Subsection A as amended by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1, 2026.
A. There shall be a credit against any Louisiana income tax for a child care
provider. The tax credit shall be refundable as provided for in R.S. 47:6108. The tax credit
shall be an amount based upon the average monthly number of children who either
participate in the Child Care Assistance Program administered by the state Department of
Education or who are foster children in the custody of the Department of Children and
Family Services, and who are attending a child care facility or facilities operated by the
child care provider, multiplied by an amount which shall be based upon the quality rating
of each child care facility operated by the child care provider as follows:
Quality Rating of Child Care Facility Tax Credit Per Eligible Child Attending
Five star $1,500
Four star $1,250
Three star $1,000
Two star $ 750
One star or nonparticipating facility 0
B. Repealed by Acts 2024, 3rd Ex.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; Acts 2024, 3rd Ex. Sess., No.
6, §1, eff. Jan. 1, 2026.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.