La. Admin. Code tit. 28 § CLXV-703
Current through Register Vol. 50, No. 11, November 20, 2024
Section CLXV-703 - Child Care Facility Expense Tax CreditA. The Department of Revenue shall make available to qualifying child care facilities a credit certificate to be given to each taxpayer claiming the child care facility expense tax credit. The credit certificate will consist of child care facility portion of the certificate and a taxpayer portion of the certificate.B. The child care facility shall complete the child care facility portion of the credit certificate and shall submit the certificate to each taxpayer who had a child at the child care facility during the calendar year no later than January 31 of the succeeding year. The child care facility portion of the credit certificate will include, but not be limited to, the following information: the child care facility name, the child care facility star rating, the child care facility Louisiana tax identification number, the Louisiana early learning center license number or the certified family child care provider number from the department, the name of the child attending the child care facility, and the issue date and effective year. The child care facility shall submit to the Department of Revenue a list of all taxpayers to whom a certificate was issued. C. The taxpayer shall complete the taxpayer portion of the certificate which will include, but not be limited to, the following information: the name and Social Security number of the taxpayer claiming the credit; and the name, Social Security number and date of birth for the qualifying child for whom this credit is claimed on the tax return. The taxpayer must submit or maintain the certificate as required by the secretary of the Department of Revenue in forms and instructions.D. The department shall provide information necessary for the secretary of the Department of Revenue to determine the child care facility's quality rating.La. Admin. Code tit. 28, § CLXV-703
Promulgated by the Board of Elementary and Secondary Education and the Department of Revenue, LR 412117 (10/1/2015), Amended LR 481006 (4/1/2022).AUTHORITY NOTE: Promulgated in accordance with R.S. 17:6(10), R.S. 47:287.785, R.S. 47:295, R.S. 47:1511, and R.S. 47:6103.