§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.
D. Commencing no later than January 31, 2016, the House Committee on Ways and
Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit
authorized pursuant to the provisions of this Section to determine if the economic benefit
provided by such credit outweighs the loss of revenue realized by the state as a result of
awarding such credit. The House and Senate committees shall make a specific
recommendation no later than March 1, 2017, to either continue the credit or to terminate the
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29,