La. Admin. Code tit. 28 § CLXV-707
Current through Register Vol. 50, No. 11, November 20, 2024
Section CLXV-707 - Credit for Child Care Facility Directors and StaffA. The department shall provide information necessary for the secretary of the Department of Revenue to determine and/or verify the director and staff levels for earning the credit.B. In order to claim this credit, the department or their representative must provide child care facility directors and staff members with a certificate no later than January 31 that states which level of qualification the employee meets according to the criteria established by the department. The taxpayer must submit or maintain the certificate as required by the secretary of the Department of Revenue in forms and instructions.C. Each child care facility director and staff member will also have to verify that he/she has worked at the same child care facility for at least six months in the calendar year and for an average of at least 30 hours per week, unless otherwise approved by the LDE.1. Due to the COVID-19 pandemic, for the 2020 calendar year, a facility director or staff member will only have to verify that he/she has worked at the same child care facility or at least 300 hours in the calendar year in order to meet the work requirement in this Subsection.D. Child care facility director and staff levels will have such meaning as provided by regulation issued by the department.E. The maximum number of directors at an child care facility site who may receive the director credit in any given year is based on licensed capacity of the child care facility as indicated below. Licensed Capacity | Maximum Number of Directors |
15 or fewer children | 1 |
16-50 children | 2 |
51-100 children | 3 |
101-200 children | 4 |
201 or more children | 5 |
La. Admin. Code tit. 28, § CLXV-707
Promulgated by the Board of Elementary and Secondary Education and the Department of Revenue, LR 412118 (10/1/2015), Amended by the Board of Elementary and Secondary Education, LR 431280 (7/1/2017), Amended LR 47, Amended LR 47452 (4/1/2021), Repromulgated LR 47574 (5/1/2021), Amended LR 481007 (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.