{
  "urn": "urn:us-la:rs:47:6101",
  "title_number": "47",
  "section_number": "6101",
  "citation": "R.S. 47:6101",
  "heading": "Purpose",
  "text": "The legislature hereby determines that the benefits of quality child care are indisputable, and that a striking connection exists between children's learning experiences well before kindergarten and his or her later school success.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "VII",
      "name": "MISCELLANEOUS EXEMPTIONS"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "WORKFORCE CHILD CARE TAX CREDITS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle VII › Chapter 2",
  "acts_citations": [
    {
      "act_year": 2007,
      "act_number": 394,
      "section": 1,
      "effective_date": "2007-07-10",
      "effective_date_raw": "July 10, 2007",
      "role": "enactment"
    },
    {
      "act_year": 2025,
      "act_number": 454,
      "section": 1,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2025, No. 454, §1, eff. Jan. 1, 2026.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=453229",
  "website_law_id": 453229,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:32746b99a086129089688ab6b9251b59e37b079408cfd49a88a0184a716f4519",
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