reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4314. Review of exemption applications

RS 47:4314 - Review of exemption applications
A. Each application for a contract of limited exemption shall be addressed to the Department of Economic Development. Such application shall be on such form as the department may prescribe and shall be filed with the department. The Department of Economic Development shall forward the application to the local governing authority for review.
B.(1) Upon receipt of the application, the local governing authority shall notify each tax recipient body affected by the contract for a limited exemption and shall make available to each such body the application and all supporting documents.
(2) Before notifying the board of its approval or disapproval of the contract application, the local governing authority shall conduct a public hearing on the proposed limited exemption. Notice of the time and place of the hearing shall be published at least twice in the official journal of the local governing authority, and at least ten days shall elapse between the first publication and the date of the hearing. Each affected tax recipient body shall be given written notice of the hearing at least ten days prior to such hearing.
(3) After such hearing the local governing authority shall determine whether to approve or disapprove the application for a contract and shall make a report of the reasons for its decision.
(4) The local governing authority shall, within sixty days after receipt of the application from the Department of Economic Development, file with the department a statement of its decision to approve or disapprove the application, the reasons therefor, and any supporting documents.
C. The Department of Economic Development shall review applications to determine whether the requirements for a limited exemption contract as provided in this Chapter and the rules and regulations adopted pursuant thereto have been satisfied and shall determine whether a contract of limited exemption should be approved and shall make its recommendations to the board. The board shall review any recommendation for or against a limited exemption contract made by the department. If the board determines that a limited exemption contract shall be granted, it shall forward the recommendation together with all supporting documents to the governor.
D. The governor shall notify the board in writing of his decision to approve or disapprove the application within thirty days after receipt of the recommendation of the board.
Added by Acts 1983, No. 445, §1. Amended by Acts 1984, No. 783, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4316. Granting of contract

RS 47:4316 - Granting of contract
A. Whenever the governor and the local governing authority notify the board that they have approved the application for limited exemption as provided in R.S. 47:4313, the board may enter into a contract with the applicant granting the limited exemption provided for in this Chapter.
B. The effective date of the contract shall be December 31 of the year in which effective use of the structure began after construction of the project was initiated or in which construction was essentially completed; except in Orleans Parish, in which case the effective date of the contract shall be July 31 of the applicable year.
C. The limited exemption granted pursuant to this Chapter shall be effective for a period of five years unless terminated as otherwise provided for in this Chapter.
Added by Acts 1983, No. 445, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4317. Reports to parish assessor

RS 47:4317 - Reports to parish assessor
The owner of the project granted a limited exemption pursuant to the provisions of this Chapter shall file with the assessor of the parish in which the structure is located any report required by law on forms furnished by the assessor in order that the property granted the limited exemption may be separately listed on the assessment rolls. Such listing shall not affect the limited exemption granted pursuant to this Chapter.
Added by Acts 1983, No. 445, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4318. Transfer of contract

RS 47:4318 - Transfer of contract
If the property for which the limited exemption has been granted is sold, the limited exemption may be transferred for the remainder of its term to the new owner, provided such transfer is approved by the local governing authority, the governor, and the board.
Added by Acts 1983, No. 445, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4352. Program administration

RS 47:4352 - Program administration
There is hereby established a program to implement the exemption provided by Article VII, Section 21(L) of the Constitution of Louisiana. The program shall be implemented and administered by the Department of Economic Development, which shall adopt and promulgate such rules as are necessary for the administration of the program in compliance with the Administrative Procedure Act except that the department may promulgate such rules only after approval of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs meeting jointly within sixty days of publication of such proposed rules in the Louisiana Register.
Acts 2012, No. 499, §1, eff. Jan. 1, 2013; Acts 2013, No. 220, §21, eff. June 11, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4353. Parish participation

RS 47:4353 - Parish participation
A. A contract for the exemption shall be available only in parishes which have agreed to participate in the program. A parish participates in the program upon approval by all of the following local governmental entities:
(1) The parish governing authority.
(2) All municipalities in the parish which levy an ad valorem tax.
(3) All school boards in the parish which levy an ad valorem tax.
(4) The parish law enforcement district.
(5) The assessor.
B. Any one of the local governmental entities listed in Paragraph (A)(1) of this Section may withdraw the participation of a parish. The withdrawal of a participating parish shall become effective ninety days after the date upon which any one of the local governmental entities provides written notification to the secretary of its intention to discontinue participation. The withdrawal of a participating parish shall not affect existing contracts.
Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4354. Targeted non-manufacturing business

RS 47:4354 - Targeted non-manufacturing business
A targeted non-manufacturing business shall meet all of the following requirements:
(1) The business undertakes a project to establish a new or expanded facility in the state.
(2) The primary activities at the facility are or will be among the following targeted non-manufacturing business activities: corporate headquarters, distribution facilities, data services facilities, research and development operations, and digital media and software development centers.
(3) With the exception of a business providing at least fifty new headquarters jobs or shared service center jobs, a business primarily engaged in retail sales, real estate, professional services, natural resource extraction or exploration, financial services, or venture capital funds, shall not be eligible for the program. No business engaged in gaming or gambling shall be eligible for the program.
(4) Within the time period provided in the contract, the business shall make capital expenditures of at least twenty-five million dollars for the facility, and create and maintain at least fifty new direct jobs.
(5) At least fifty percent of total annual sales by the business from a Louisiana site or sites are to out-of-state customers or buyers, or to in-state customers or buyers but the product or service is resold by the purchaser to an out-of-state customer or buyer for ultimate use, or to the federal government, or any combination thereof. The secretary, at his discretion, may include sales by closely associated affiliates of the business in determining the percentage of sales meeting this requirement.
Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:4355. Contracts

RS 47:4355 - Contracts
A. At the invitation of the secretary or any of the local governmental entities listed in R.S. 47:4353(A)(1), a targeted non-manufacturing business undertaking a project in a participating parish may apply for a contract by submitting to the department such certified statements and documentation as the department may require.
B. The secretary may recommend the project to the board for a contract upon determining the applicant meets the requirements of a targeted non-manufacturing business, and the exemption would be advantageous in a competitive site selection situation to encourage the establishment of a targeted non-manufacturing business facility which is expected to yield significant positive economic benefit to the state and the parish. The secretary, at his discretion, may include sales by affiliates of the applicant business in making the fifty percent determination required under R.S. 47:4354(5). The secretary's recommendation shall include proposed contract terms and conditions.
C. The contract shall include the following provisions:
(1) A term of ten years.
(2) Performance obligations, including required capital expenditures and new direct jobs, and the time for performance of such obligations.
(3) Monitoring by the department, reporting by the business and auditing of contract performance.
(4) Consequences of failure to perform contract obligations.
D. Upon approval by the board, the secretary shall execute the contract on behalf of the board and provide a copy of the contract to the assessor and the parish governing authority of the respective parish. The secretary shall notify the assessor and parish governing authority if a contract is suspended or cancelled.
E. In the event the secretary determines that a business has failed to meet the eligibility requirements of the program or the performance obligations of the contract, the secretary may, at his discretion, suspend or cancel the contract. A contract suspension shall remove the exemption for the year in which the failure occurred, but the secretary may lift the suspension following a year in which eligibility requirements and performance obligations are met, and the exemption shall then be restored effective for that year. A contract cancellation shall remove the exemption for the calendar year in which the failure occurred and all future years. Upon receipt of notification from the secretary that a contract is suspended or cancelled, the assessor shall adjust the property assessment in the manner provided by law. Taxes becoming due for a prior year due to removal of an exemption shall, at the discretion of the tax collector, be collectable immediately or with the taxes for the current year.
Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6001. Antique airplanes and certain other aircraft

RS 47:6001 - Antique airplanes and certain other aircraft
A. No tax imposed by the state or by any parish, municipality, school board, or any political subdivision of the state shall be imposed on antique airplanes which are maintained by private collectors and not used for commercial purposes, and no personal property tax shall be imposed on any aircraft weighing less than six thousand pounds which is owned by a private individual and not used for commercial or profit making purposes. The exemption from local taxes contained in this Section is granted notwithstanding the provisions of R.S. 47:302, and such exemption shall apply to any sales and use tax levied by any local governmental subdivision or school board.
B. For purposes of this Section, the term "antique airplane" shall mean an airplane manufactured at least twenty-five years ago, maintained by a private collector, and not being used in commerce.
Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1, 1982; Acts 1982, No. 834, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6002. Urban Land-Banking Law; acquisition of real property

RS 47:6002 - Urban Land-Banking Law; acquisition of real property
The real property of any governing authority acquired or held by the authority for the purposes set forth in the Urban Land-Banking Law* is declared to be public property and shall be exempt from any tax imposed by the state or by any parish, municipality, school board, or any political subdivision of the state except as otherwise provided by the Constitution of Louisiana. Such exemption shall terminate when the municipality sells, leases, or otherwise disposes of the property to a purchaser, lessee, or transferee who is not a public body and not otherwise entitled to tax exemption.
Acts 1984, No. 571, §2.
*R.S. 40:592.1 et seq.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6003. Vending machine transactions

RS 47:6003 - Vending machine transactions
A. Notwithstanding any other law to the contrary whether in this or any other Title of the Louisiana Revised Statutes of 1950, no tax on transactions transferring title or possession of tangible personal property which is sold through coin-operated vending machines shall be based on any cost or price other than the cost of the tangible personal property to the vending machine owner or operator.
B. This Section shall not apply to any tax on transactions levied by any local governmental subdivision or school board.
Acts 1985, No. 707, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6004. Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.

RS 47:6004 - Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.
NOTE: See Acts 2019, No. 202, re: applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6008. Tax credits for donations made to assist playgrounds in economically depressed areas

RS 47:6008 - Tax credits for donations made to assist playgrounds in economically depressed areas
A. There shall be allowed a credit against any Louisiana income or corporation franchise tax for qualified donations made to qualified playgrounds. The credit shall be an amount equal to the lesser of seven hundred twenty dollars or thirty-six one hundredths of the value of the cash, equipment, goods, or services donated. Any such credit shall be taken as a credit against the applicable tax or taxes only in the taxable period in which the donation is made. The total amount of the credits taken by any taxpayer during any taxable year shall not exceed one thousand dollars.
B.(1) The term "qualified donation" shall mean a donation made to a qualified playground to assist in the construction, operation, use, or maintenance of the playground. The term "qualified donation" shall also mean a donation made to assist in the development, implementation, or sponsoring of recreational, educational, or health-related programs or events for the benefit of the children served by the qualified playground regardless of whether the donation is made directly to the qualified playground, to the qualified playground's volunteer organization or booster club, or to a nonprofit corporation whose chartered purpose is to provide assistance to the qualified playground. Any such donation may be in the form of cash or the donation of equipment, goods, or services.
(2) The term "qualified playground" shall mean a playground, recreational facility, or park owned or operated by the state or a political subdivision or by a community or volunteer organization or nonprofit corporation and which is eligible to receive any funds under the community development block grant (CDBG) program of the United States Department of Housing and Urban Development.
C. The secretary of the Department of Revenue shall promulgate such rules and regulations as may be deemed necessary to carry out the purposes of this Section.
D. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.
Acts 1992, No. 898, §1, eff. for taxable periods beginning after Dec. 31, 1992; Acts 1997, No. 658, §2; Acts 2002, No. 11, §1, eff. for all taxable periods beginning after Dec. 31, 2002; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.
NOTE: See Acts 2005, No. 405, relative to intent.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6011. Terminated June 30, 2000. See Acts 1996, No. 10, §2, and Acts 1998, No. 16, §1.

RS 47:6011 - Terminated June 30, 2000. See Acts 1996, No. 10, §2, and Acts 1998, No. 16, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6013. Tax credits for donations made to public schools

RS 47:6013 - Tax credits for donations made to public schools
A. There shall be allowed a credit against the corporate income tax and the corporation franchise tax for qualified donations made to a public school. The credit shall be an amount equal to twenty-eight percent of the appraised value of the qualified donation. Any such credit shall be taken as a credit against the corporate income or corporation franchise tax for the taxable year in which the donation is made. The total of all such credits taken in a taxable year shall not exceed the total tax liability for that taxable year.
B. For purposes of this Section the following words have the following meanings:
(1) "Corporation" means any business entity authorized to do business in the state of Louisiana and subject to the state corporate income tax.
(2) "Public school" means a public elementary or secondary school.
(3) "Qualified donation" means a donation of immovable property purchased or otherwise acquired by a corporation and donated to a public school immediately adjacent or contiguous to such property.
C. The secretary of the Department of Revenue shall promulgate such rules and regulations as may be necessary to carry out the purposes of this Section.
D. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.
Acts 1998, No. 51, §1, eff. July 1, 1998; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§2, 4, eff. June 26, 2017.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6017. Tax credits for certain expenses paid by economic development corporations

RS 47:6017 - Tax credits for certain expenses paid by economic development corporations
A. There shall be allowed a credit against any Louisiana income or corporation franchise taxes for the filing fee paid to the Louisiana State Bond Commission that is incurred by an economic development corporation in the preparation and issuance of bonds, as provided for in Chapter 27 of Title 33 of the Louisiana Revised Statutes of 1950. The credit shall be an amount equal to seventy-two percent of the amount of the filing fee paid to the Louisiana State Bond Commission that is incurred by the corporation in the preparation and issuance of the bonds.
B. Any such credit shall be taken as a credit against the applicable tax or taxes in the taxable period in which the expenses were incurred. The total of all such credits taken in a taxable year shall not exceed the total tax liability for that taxable year.
C. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.
Acts 2002, No. 78, §1, eff. June 25, 2002; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.
NOTE: See Acts 2015, No. 125, §7, regarding applicability.
NOTE: See Acts 2016, 1st Ex. Sess., No. 29, §2, regarding effectiveness.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6024. Rural hospital service district cooperative endeavors and joint ventures

RS 47:6024 - Rural hospital service district cooperative endeavors and joint ventures
No ad valorem or personal property taxes shall be imposed by any parish, municipality, school board, or other political subdivision of the state on cooperative endeavors and joint ventures involving a rural hospital as defined in R.S. 40:1300.143, which is also a hospital service district, provided such cooperative endeavor or joint venture:
(1) Is established as a cooperative endeavor or joint venture pursuant to R.S. 46:1077.
(2) Is established to construct or operate one or more of the following:
(a) Medicare certified hospital.
(b) Medicare certified independent diagnostic testing facility.
(c) Magnetic resonance imaging equipment or facility.
(d) Computerized tomography equipment or facility.
(e) Positron emission tomography scanner or facility.
(f) Ambulatory surgical center.
(g) Comprehensive outpatient rehabilitation facility.
(h) Diagnostic laboratory.
(i) Physical, occupational, or speech therapy clinic or rehabilitation agency.
(3) Provides the rural hospital service district with more than fifty percent of such cooperative endeavor or joint venture.
(4) Provides that the rural hospital service district is entitled to receive its pro rata share of any net profits or losses of the cooperative endeavor or joint venture.
Acts 2006, No. 799, §1, eff. June 30, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6038. Reports; tax incentives administered by the Department of Economic Development

RS 47:6038 - Reports; tax incentives administered by the Department of Economic Development
Notwithstanding any provision of law to the contrary, the secretary of the Department of Economic Development shall report to the Joint Legislative Committee on the Budget information concerning the granting and denial of tax credits and rebates, hereinafter referred to as "tax incentives", administered by the department authorized under this Chapter. On January thirtieth of each year, the secretary shall transmit to the members of the committee a list of the recipients of each tax incentive, as well as a list of applicants denied tax incentives, over the most recently concluded calendar year. The report shall contain the name and primary place of business of each applicant.
Acts 2011, No. 407, §1, eff. July 5, 2011; Acts 2011, No. 415, §1, eff. July 11, 2011; Acts 2011, No. 416, §1, eff. July 1, 2011.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6039. Repealed by Acts 2016, 1st Ex. Sess., No. 21, §1, eff. March 14, 2016.

RS 47:6039 - Repealed by Acts 2016, 1st Ex. Sess., No. 21, §1, eff. March 14, 2016.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6040. Exemption; antique motor vehicle

RS 47:6040 - Exemption; antique motor vehicle
A. No tax imposed by the state or by any parish, municipality, school board, or any other political subdivision shall be applicable to the sale of an antique motor vehicle as defined in Subsection B of this Section. The exemption from local sales and use taxes contained in this Section shall be granted notwithstanding any other provision of law to the contrary.
B. For purposes of this Section, the term "antique motor vehicle" shall mean a motor vehicle which meets the following criteria:
(1) The vehicle was manufactured at least twenty-five years ago and is not used for commercial purposes.
(2) The motor vehicle is valued in excess of ten thousand dollars.
C. Registration and licensing of the vehicle is subject to the payment of fees for a license plate for an antique vehicle as provided in R.S. 47:463.8(B).
Acts 2019, No. 364, §1, eff. July 1, 2019.
NOTE: See Acts 2019, No. 364, re: applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6041. Tax credit for restaurants and bars affected by the COVID-19 pandemic; 2020 tax year

RS 47:6041 - Tax credit for restaurants and bars affected by the COVID-19 pandemic; 2020 tax year
A. There shall be allowed a one-time refundable credit against Louisiana income tax for a portion of the state license or permit fees imposed by the commissioner of alcohol and tobacco control and paid by the owners or operators of restaurant establishments and establishments licensed to sell or serve alcoholic beverages for consumption on their premises by paying customers.
B.(1) The amount of the credit shall equal the amount of the annual state license or permit fee for calendar year 2020 attributable to any calendar month, or fraction thereof, during 2020 that the permit holder was required to temporarily close operations pursuant to Proclamation Number 30 JBE 2020, or any subsequent proclamation declaring the existence of a statewide COVID-19 public health emergency.
(2) The credit authorized pursuant to the provisions of this Section shall apply to licenses or permits issued on a two-year basis if any part of the license or permit authorized the business to be operational during calendar year 2020 and the amount of the credit shall be determined as provided in Paragraph (1) of this Subsection.
C. Credits may be claimed in accordance with the following:
(1) Any entity taxed as a corporation for Louisiana income tax purposes shall claim any credit authorized according to the provisions of this Section on its corporation income and franchise tax return.
(2) Any individual, estate, or trust shall claim any credit authorized according to the provisions of this Section on its income tax return.
(3) Any entity not taxed as a corporation shall claim any credit authorized according to the provisions of this Section on the returns of the partners or members as follows:
(a) Corporate partners or members shall claim their share of the credit on their corporation income tax returns.
(b) Individual partners or members shall claim their share of the credit on their individual income tax returns.
(c) Partners or members that are estates or trusts shall claim their share of the credit on their fiduciary income tax returns.
Acts 2020, 2nd Ex. Sess., No. 60, §1, eff. Nov. 5, 2020.
NOTE: See Acts 2020, 2nd Ex. Sess., No. 60, re: applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6101. Purpose

RS 47:6101 - Purpose
The legislature hereby determines that the benefits of quality child care are indisputable, and that a striking connection exists between children's learning experiences well before kindergarten and his or her later school success.
Acts 2007, No. 394, §1, eff. July 10, 2007.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6103. Implementation

RS 47:6103 - Implementation
A.(1) The department, in consultation with the Department of Revenue, shall promulgate rules and regulations necessary for the purpose of developing and implementing the provisions of this Chapter in accordance with the provisions of the Administrative Procedure Act.
(2) Any promulgated rule which is first applicable to any calendar year shall be finally adopted prior to December first of the preceding calendar year.
B. Rules promulgated pursuant to the provisions of this Chapter shall be subject to oversight by the Senate Committee on Education, the House Committee on Education, the Senate Committee on Revenue and Fiscal Affairs, and the House Committee on Ways and Means. Each committee's oversight shall be in accordance with the Administrative Procedure Act.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 220, §21, eff. June 11, 2013; Acts 2013, No. 406, §1, eff. July 1, 2013; Acts 2018, No. 521, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6104. Child care expense tax credit

RS 47:6104 - Child care expense tax credit
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:
Quality Rating of Child Care Percentage of the credit in
Facility R.S. 47:297.4
Five star 200%
Four star 150%
Three star 100%
Two star 50%
One star or nonparticipating
child care facility 0
B. 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.
C. The credit shall be refundable or shall be carried forward as provided for in R.S. 47:297.4.
D. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6105. Child care provider tax credit

RS 47:6105 - Child care provider tax credit
A. There shall be a credit against any Louisiana individual or corporation income tax or corporation franchise tax for a child care provider 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 office of children and family services in the Department of Children and Family Services 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:
Quality Rating of Child Care Facility Tax Credit Per Eligible Child Attending
Five star $1,500
Four star $1,250
Three star $1,000
Two star $ 750
One star or nonparticipating facility 0
B. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6106. Credit for child care directors and staff

RS 47:6106 - Credit for child care directors and staff
A. There shall be a credit against Louisiana individual income tax refundable as provided for in R.S. 47:6108 for eligible child care directors and eligible child care staff. The tax credit shall be for the following amounts and shall be based upon the following qualifications, but shall be adjusted for inflation as provided for in Subsection C of this Section:
Child Care Director and Child Tax
Care Staff Qualification Credit
Level Four Director or Level Four Staff $3,000
Level Three Director or Level Three Staff $2,500
Level Two Director or Level Two Staff $2,000
Level One Director or Level One Staff $1,500
B. The various levels of qualification for the tax credit for eligible child care directors and eligible child care staff as provided for in Subsection A of this Section shall be as defined in the Department of Children and Family Services state practitioner registry in Title 48 of the Louisiana Administrative Code, as amended.
C. Beginning calendar year 2009, the tax credit amounts provided for in Subsection A of this Section shall be adjusted annually for each calendar year by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as prepared by the United States Department of Labor, Bureau of Labor Statistics, as determined by the secretary of the Department of Revenue on December first of the preceding calendar year.
D. In order to receive the credit provided for in this Section, the child care director or staff person shall file with his income tax return an attestation form provided by the State Practitioner Registry verifying that the individual meets all the requirements and qualifications of a child care director or staff person for the level claimed.
E. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6107. Business-supported child care

RS 47:6107 - Business-supported child care
A.(1) There shall be a refundable credit against any Louisiana individual or corporation income tax or corporation franchise tax for the eligible business child care expenses supported by a business. The credit shall be the following percentages of such eligible business child care expenses depending upon the quality rating of the child care facility to which the expenses are related or the quality rating of the child care facility the child attends:
Quality Rating of Child Care Facility Percentage of eligible business
child care expenses
Five star 20%
Four star 15%
Three star 10%
Two star 5%
One star or nonparticipating facility 0
(2) There shall be an additional refundable credit against any Louisiana individual or corporation income tax or corporation franchise tax for the payment by a business of fees and grants to child care resource and referral agencies not to exceed five thousand dollars per tax year.
B. The credits provided for in this Section shall be allowed against income tax or corporate franchise tax for the taxable period in which the credit is earned. If the tax credit exceeds the amount of such taxes due, then the unused credit shall be refunded as provided for in R.S. 47:6108.
C. Commencing no later than January 31, 2016, the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs shall review the credit authorized pursuant to the provisions of this Section to determine if the economic benefit provided by such credit outweighs the loss of revenue realized by the state as a result of awarding such credit. The House and Senate committees shall make a specific recommendation no later than March 1, 2017, to either continue the credit or to terminate the credit.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6108. Refundable tax credits

RS 47:6108 - Refundable tax credits
A. Notwithstanding any other provision of law to the contrary, any excess of allowable credit provided in R.S. 47:6105, 6106, and 6107 and the refundable portion of the credit as provided for in R.S. 47:6104 over the aggregate tax liabilities against which such credit may be applied, as provided in this Section, shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of such overpayment from the current collections of the taxes imposed by Chapter 1 or Chapter 5 of Subtitle II of this Title, together with interest as provided in R.S. 47:1624. The right to a credit or refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B). All credits and refunds, together with interest thereof, must be paid or disallowed within one year of receipt by the secretary of any such claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with the remedies provided in R.S. 47:1625.
B. Notwithstanding anything to the contrary in either Chapter 1 or Chapter 5 of Subtitle II of this Title, as amended, the following rules shall apply with respect to the application of the credit established in Subsection A of this Section:
(1) The credit for taxes paid by or on behalf of a corporation shall be applied against Louisiana corporate income and corporation franchise taxes of such corporation.
(2) The credit for taxes paid by an individual shall be applied against Louisiana personal income taxes.
(3) The credit for taxes paid by or on behalf of a corporation classified under Subchapter S of the Internal Revenue Code of 1954, as amended, as an S corporation shall be applied first against any Louisiana corporate income and corporation franchise taxes due by such S corporation, and the remainder of any such credit shall be allocated to the shareholder or shareholders of such S corporation in accordance with their respective interests and applied against the Louisiana income tax of such shareholder or shareholders of the S corporation.
(4) The credit for taxes paid by or on behalf of a partnership shall be allocated to the partners according to their distributive shares of partnership gross income and applied against any Louisiana income tax and corporation franchise tax liability of such partners.
(5) The character of the credit for taxes paid by or on behalf of a partnership or S corporation and allocated to the partners or shareholders, respectively, of such partnership or S corporation, shall be determined as if such credit were incurred by such partners or shareholders, as the case may be in the same manner as incurred by the partnership or S corporation, as the case may be.
(6) The credit for taxes paid by an estate or trust shall be applied against the Louisiana income tax imposed on estates and trusts.
Acts 2007, No. 394, §1, eff. July 10, 2007.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6109. Recapture of credits

RS 47:6109 - Recapture of credits
A. If the Department of Revenue or the department find that a child care facility, a business, or an individual has obtained a tax credit in violation of the provisions of this Chapter, including but not limited to fraud or misrepresentation, then the taxpayer's state income tax for such taxable period shall be increased by such amount necessary for the recapture of the tax credit provided for in this Chapter.
B.(1) Credits granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by R.S. 47:1561 and initiated within three years from December thirty-first of the year in which the credit was taken.
(2) The only interest that may be assessed and collected on recovered credits is interest at a rate three percentage points above the rate provided in R.S. 9:3500(B)(1), which shall be computed from the original date of the return on which the credit was taken.
C. The provisions of this Section are in addition to and shall not limit the authority of the secretary of the Department of Revenue to assess or to collect under any other provision of law.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 406, §1, eff. July 1, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6111. Purpose

RS 47:6111 - Purpose
The legislature hereby determines that quality prenatal and postnatal care and support ensures healthy outcomes for Louisiana mothers and their children. Maternal wellness centers assist mothers with essential services such as prenatal and parenting classes, counseling, medical resources, and assistance with material needs. It is the intent of this Chapter to provide incentives for entities and individuals to donate to eligible maternal wellness centers that improve the quality of life for Louisiana mothers and families.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6112. Definitions

RS 47:6112 - Definitions
For purposes of this Chapter, the following terms shall be defined as follows:
(1)(a) "Eligible maternal wellness center" means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and:
(i) Is located in Louisiana.
(ii) Is registered with the Louisiana Department of Health and included on the list of registered eligible maternal wellness centers published on the Louisiana Department of Health website pursuant to the provisions of this Chapter.
(iii) Provides services primarily and exclusively intended to meet the prenatal and postnatal needs of mothers and children including prenatal, infant care, breastfeeding, and parenting education; peer or professional counseling; and pregnancy tests administered by a registered nurse.
(iv) Provides resources including a list of locations where pregnant women can apply for Medicaid and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) and a list of local obstetrics and gynecology doctors that accept Medicaid.
(v) Provides adoption education and referrals and a comprehensive list of community resources addressing the ancillary needs of women and children.
(vi) Provides material needs through direct assistance and referrals throughout pregnancy and for a minimum of two years after delivery such as infant supplies and clothing, maternity clothing, housing assistance, food, utilities, and transportation.
(vii) Is affiliated with at least one national organization for pregnancy centers including Heartbeat International, Care Net, or the National Institute of Family and Life Advocates.
(b) "Eligible maternal wellness center" shall not include any organization involved in, or associated with counseling for, or referrals to, abortion clinics, providing medical abortion-related procedures, or pro-abortion advertising.
(2) "Qualified donation" shall mean a donation made to an eligible maternal wellness center to assist mothers with essential services and material needs.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:6113. Tax credits for donations made to eligible maternal wellness centers

RS 47:6113 - Tax credits for donations made to eligible maternal wellness centers
A. There shall be a credit against any Louisiana income tax for qualified donations made to an eligible maternal wellness center. The credit shall be an amount equal to fifty percent of the donation. Any credit shall be taken as a credit against the income tax for the taxable year in which the donation is made. The total amount of the credits taken by any taxpayer during any taxable year shall not exceed fifty percent of the taxpayer's tax liability.
B.(1) The total amount of the tax credits granted by the Department of Revenue pursuant to this Chapter in any calendar year shall not exceed five million dollars.
(2) The granting of credits under this Chapter shall be on a first-come, first-served basis, with no more than twenty percent of the total tax credits available allocated for contributions to a single maternal wellness center, as further provided by rules promulgated by the Department of Revenue.
(3) If the total amount of credits applied for in any particular year exceeds the aggregate amount of tax credits allowed for that year, the excess shall be treated as having been applied for on the first day of the subsequent year. If the total amount of credits granted in any fiscal year is less than the amount available to be granted, any residual credit remaining shall be available to be granted in subsequent fiscal years.
C. No credit shall be granted pursuant to this Chapter for donations made to eligible maternal wellness centers before January 1, 2025, or after December 31, 2030.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.