§6107. Business-supported child care
NOTE: Subsections A and B eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.
A.(1) There shall be a refundable credit against any Louisiana individual or corporation income tax or corporation franchise tax for the eligible business child care expenses supported by a business. The credit shall be the following percentages of such eligible business child care expenses depending upon the quality rating of the child care facility to which the expenses are related or the quality rating of the child care facility the child attends:
Quality Rating of Child Care Facility Percentage of eligible business
child care expenses
Five star 20%
Four star 15%
Three star 10%
Two star 5%
One star or nonparticipating facility 0
(2) There shall be an additional refundable credit against any Louisiana individual or corporation income tax or corporation franchise tax for the payment by a business of fees and grants to child care resource and referral agencies not to exceed five thousand dollars per tax year.
B. The credits provided for in this Section shall be allowed against income tax or corporate franchise tax for the taxable period in which the credit is earned. If the tax credit exceeds the amount of such taxes due, then the unused credit shall be refunded as provided for in R.S. 47:6108.
NOTE: Subsections A and B as amended by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1, 2026.
A.(1) There shall be a refundable credit against any Louisiana income tax for the eligible business child care expenses supported by a business. The credit shall be the following percentages of eligible business child care expenses depending upon the quality rating of the child care facility to which the expenses are related or the quality rating of the child care facility the child attends:
Quality Rating of Child Care Facility Percentage of eligible business
child care expenses
Five star 20%
Four star 15%
Three star 10%
Two star 5%
One star or nonparticipating facility 0
(2) There shall be an additional refundable credit against any Louisiana income tax for the payment by a business of fees and grants to child care resource and referral agencies not to exceed five thousand dollars per tax year.
B. The credits provided for in this Section shall be allowed against income tax for the taxable period in which the credit is earned. If the tax credit exceeds the amount of such taxes due, then the unused credit shall be refunded as provided for in R.S. 47:6108.
C. 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.