[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304545-105":53,"doc-detail-304545-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","workforce-child-care-tax-credits-guide","Workforce Child Care Tax Credits Guide","","Explains Louisiana’s Workforce Child Care Tax Credits enacted via Revised Statutes 47:6101–6109 and renamed from the School Readiness Tax Credits, including effective dates and scope for families, child care providers, directors and staff, and businesses supporting child care. Describes five distinct credit types and the eligibility basis tied to the Quality Start Child Care Rating System, plus guidance on the Child Care Expense Tax Credit: age and quality-rating requirements, calculation percentages by star rating, treatment for multiple facilities or children, and rules for refundable versus nonrefundable credits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/workforce-child-care-tax-credits-guide/304545/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/workforce-child-care-tax-credits-guide/304545.png","ImageObject",442,249,{"name":88,"@type":89},"Ethan Miller","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What are Workforce Child Care Tax Credits in Louisiana and who can use them?","Question",{"text":108,"@type":109},"They are a package of tax credits for families, child care providers, child care directors and staff, and businesses that support child care, designed to encourage participation in Louisiana’s Quality Start Child Care Rating System.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the Child Care Expense Tax Credit work for families?",{"text":113,"@type":109},"It applies to qualified dependents under age six who attended a participating child care facility with at least a two-star rating. The credit percentage depends on the facility’s star rating and is calculated separately for each eligible child.",{"name":115,"@type":106,"acceptedAnswer":116},"When is the Child Care Expense Tax Credit refundable versus nonrefundable?",{"text":117,"@type":109},"It is refundable when federal adjusted gross income is $25,000 or less. If income is greater than $25,000, it is nonrefundable and any excess can generally be carried forward for up to five years.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304545,1790204600,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":20,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":47},687207017582,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Contents  \nWorkforce Child Care Tax Credits Overview ..................................................................................................................... 2  \nChild Care Expense Tax Credit ................................................................................................................................................ 3  \nExample 1 .......................................................................................................................................................................... 4  \nExample 2 .......................................................................................................................................................................... 5  \nChild Care Provider Tax Credit................................................................................................................................................ 6  \nDirectors and Staff Tax Credit ................................................................................................................................................. 8  \nTax Credit For Business-Supported Child Care .............................................................................................................. 10  \nTax Credit For Donations To Resource and Referral Agencies................................................................................. 13  \nWorkforce Child Care Tax Credits Overview  \nIn 2007, the Louisiana Legislature passed Act 394, which enacted Revised Statutes 47:6101- 6109 to provide a package of tax credits known as the School Readiness Tax Credits. Act 454 of the 2025 Regular Session renamed these credits the Workforce Child Care Tax Credits and changed the amount of some of the credits, effective for income tax years beginning on or after January 1, 20261. These credits allow tax breaks to families, child care providers, child care directors and staff, and businesses that support child care in an effort to encourage child care facilities to voluntarily participate in the quality rating program administered by the Louisiana Department of Education (LDE) under the name of Quality Start Child Care Rating System. Information about Quality Start can be found on the Louisiana Department of Children and Family Services (DCFS) website. The Quality Start website includes a search feature that can be used to determine the quality rating for child care centers located in parishes throughout the state.  \nThe Workforce Child Care Tax Credits are effective for income tax years beginning on or after January 1, 2008. The credits could also be applied against corporation franchise tax for franchise tax years beginning on or after January 1, 2009, until that tax was repealed effective January 1, 2026.  \nThe Workforce Child Care Tax Credits consist of five credits are as follows:  \n1. Child Care Expense Tax Credit—R.S. 47:6104 for families paying for quality-rated childcare)  \n2. Child Care Provider Tax Credit—R.S. 47:6105 (for providers serving foster children or Child Care Assistance Program participants)  \n3. Credit for Child Care Directors and Staff—R.S. 47:6106 (for eligible child care directorsand staff)  \n4. Tax Credit for Business-Supported Child Care—R.S. 47:6107 (for businesses that support quality child care)  \n5. Tax Credit for Donations to Resource and Referral Agencies—R.S. 47:6107 (for businesses that donate to these agencies)  \nTo provide additional guidance for the Workforce Child Care Tax Credits, the Louisiana Department of Revenue (LDR) and DCFS adopted LAC 61:I.1903 .  \n1 Some 2025 tax forms and instructions still refer to the credits by their former name, the School Readiness Tax Credit.  \nChild Care Expense Tax Credit  \nR. S. 47:6104  \nA child care expense tax credit is allowed for taxpayers who have a qualified dependent under the age of six (6) who, during the year, attended a child care facility that participates in the quality rating program and has at least a two (2) star rating.  \nT","cbCaimVmVtZ4ltco","https://ap.wps.com/l/cbCaimVmVtZ4ltco","pdf",582192,"English","# Workforce Child Care Tax Credits Overview\n## Child Care Expense Tax Credit\n## Example 1\n## Example 2\n## Child Care Provider Tax Credit\n## Directors and Staff Tax Credit\n## Tax Credit for Business-Supported Child Care\n## Tax Credit For Donations To Resource and Referral Agencies","[{\"question\":\"What are Workforce Child Care Tax Credits in Louisiana and who can use them?\",\"answer\":\"They are a package of tax credits for families, child care providers, child care directors and staff, and businesses that support child care, designed to encourage participation in Louisiana’s Quality Start Child Care Rating System.\"},{\"question\":\"How does the Child Care Expense Tax Credit work for families?\",\"answer\":\"It applies to qualified dependents under age six who attended a participating child care facility with at least a two-star rating. The credit percentage depends on the facility’s star rating and is calculated separately for each eligible child.\"},{\"question\":\"When is the Child Care Expense Tax Credit refundable versus nonrefundable?\",\"answer\":\"It is refundable when federal adjusted gross income is $25,000 or less. If income is greater than $25,000, it is nonrefundable and any excess can generally be carried forward for up to five years.\"}]","Workforce Child Care Tax Credits Guide | PDF",1789814616]