Louisiana Administrative Code
Title 28 - EDUCATION
Part CLXV - Bulletin 139-Louisiana Child Care and Development Fund Programs
Chapter 7 - Administration of School Readiness Tax Credits
Section CLXV-709 - Business-Supported Child Care Facility Credits

1. In order for a business to claim this credit, the business must provide the Department of Revenue the following information: the name and Louisiana revenue tax identification number of the child care facility to or for whom the eligible expenses were paid or made, the amount and nature of qualifying expenses at each child care facility as defined in R.S. 17:407.33, and the child care facility's quality rating.

2. The department shall provide information necessary for the secretary of the Department of Revenue to determine and/or verify the child care facility's quality rating.

1. In order for a business to claim this portion of the business child care expense credit, the taxpayer must provide the Department of Revenue a receipt from the child care resource or referral agency for the amount of money the taxpayer paid and/or donated during the taxable year.

2. If the child care resource or referral agency is part of a larger charitable organization, only fees and/or donations made to the child care resource or referral agency division of that organization will qualify for this credit.

3. The department shall provide to the Department of Revenue a list of qualifying child care resource or referral agencies for each calendar year.