{
  "urn": "urn:us-la:rs:47:6104",
  "title_number": "47",
  "section_number": "6104",
  "citation": "R.S. 47:6104",
  "heading": "Child care expense tax credit",
  "text": "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:\n\nQuality Rating of Child Care Percentage of the credit in\n\nFacility R.S. 47:297.4\n\nFive star 200%\n\nFour star 150%\n\nThree star 100%\n\nTwo star 50%\n\nOne star or nonparticipating\n\nchild care facility 0\n\nB. 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.\n\nC. The credit shall be refundable or shall be carried forward as provided for in R.S. 47:297.4.\n\nD. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.",
  "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": 2015,
      "act_number": 357,
      "section": 1,
      "effective_date": "2015-06-29",
      "effective_date_raw": "June 29, 2015",
      "role": "amendment"
    },
    {
      "act_year": 2024,
      "act_number": 5,
      "section": 3,
      "effective_date": "2025-01-01",
      "effective_date_raw": "Jan. 1, 2025",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "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. NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=453233",
  "website_law_id": 453233,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:2b2f87f864950a70d40610c9a35e454328a0beb707072a0992c5a3171e91b120",
  "schema_version": "1.0.0"
}