Louisiana Revised Statutes Tit. 47, § 6105. Child care provider tax credit

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:

B. Repealed by Acts 2024, 3rd Ex.Sess., No. 5, § 3, eff. Jan. 1, 2025.