LA Rev Stat § 47:6102 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§6102. Definitions

RS 6102 - Definitions For purposes of this Chapter, the following terms shall have the following definitions: (1) "Child" or "children" means people who are five years of age or less. (2) "Child care facility" means any entity that the state administrator of the Child Care Development Fund determines is eligible to participate in the quality rating system according to criteria set forth by rule adopted in the manner provided for in R.S. 47:6103, has applied to the Department of Children and Family Services for evaluation under such system, and is participating in the system. (3) "Child care provider" means a taxpayer who owns an eligible child care facility or facilities. (4) "Child care resource and referral agencies" means those agencies with whom the department has contracted to provide child care resource and referral. (5) "Department" shall mean the state agency designated as the lead agency of the Child Care Development Fund and responsible for determining the eligibility for the tax credits associated with the fund. (6) "The Early Childhood Care and Education Network" means the network established pursuant to R.S. 17:407.23. (7) "Eligible business child care expenses" means the total of the following expenses of a business that supports quality child care as provided for in R.S. 47:6107: (a) For the construction, renovation, expansion, or major repair of an eligible child care facility, or for the purchase of equipment for such facility, or for the maintenance and operation thereof, not to exceed fifty thousand dollars in expenses per tax year. (b) For payments made to an eligible child care facility for child care services to support employees not to exceed five thousand dollars per child per tax year. (c) For the purchase of child care slots at eligible child care facilities actually provided or reserved for children of employees not to exceed fifty thousand dollars per tax year. (8) "Eligible child care director" means an individual as defined in Title 48 of the Louisiana Administrative Code, as amended, enrolled in the state practitioner registry developed and maintained by the department, and who is employed in an eligible child care facility which participates in the quality rating system. (9) "Eligible child care facility" means a child care facility that has applied to the department for an evaluation under its quality rating system and is participating in the quality rating system. (10) "Eligible child care staff" means an individual enrolled in the state practitioner registry developed and maintained by the department and who is employed in an eligible child care facility which participates in the quality rating system and who otherwise meets the qualifications provided for in Title 48 of the Louisiana Administrative Code, Chapter 53, as amended. (11) "Eligible early childhood learning centers" means successful early childhood learning centers according to rules and regulations promulgated by the State Board of Elementary and Secondary Education for the Tiered Kindergarten Readiness Improvement System, and that maintain a Type III license. (12)(a) "Quality rating" means the number of "stars" awarded to an eligible child care facility by the quality rating system. (b) The quality rating of the facility shall be based on the initial rating of the facility if it is the facility's first year participating in the quality rating system. Thereafter, the quality rating shall be the rating of the facility as of July first of each year. (13) "Quality rating system" means a rule promulgated by the department implementing the Louisiana Quality Rating System which establishes criteria for evaluating and rating the quality of an eligible child care facility in terms of the award of "stars", with five "stars" being the highest quality child care facility. (14) "Tiered Kindergarten Readiness Improvement System" means the system established pursuant to R.S. 17:407.23. Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 406, §1, eff. July 1, 2013.