School Readiness Directors and Staff Tax Credit

R.S. 47:6106

Child care directors and eligible staff are eligible for a refundable tax credit if they work at least six months for a licensed child care facility that participate in the quality rating system and are enrolled in the Louisiana Pathways Child Care Career Development System .

The refundable tax credit is based on the educational level attained through Louisiana Pathways Child Care Career Development System. The credit is adjusted annually 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. The credit amount is as follows:

School Readiness Levels and Tax Credits School Readiness Tax Credit Levels Amount of 2025 Refundable School Readiness Tax Credit for: Director I $2,192 Director II $2,921 Director III $3,653 Director IV $4,381 Child Care Teacher I $2,192 Child Care Teacher II $2,921 Child Care Teacher III $3,653 Child Care Teacher IV $4,381

The tax credit is claimed on the Resident Individual Income Tax return, Form IT-540, Schedule F, or the Nonresident and Part-Year Resident Individual Income Tax Return, Form IT-540B, Schedule F-NR.

LDE will provide certification to child care directors and staff indicating the educational level achieved by January 31. The Louisiana School Readiness Tax Credit, for Child Care Director and Staff, Form R-10615 must be completed by the child care provider and given to the directors and staff. The LDE will also furnish the certification information to LDR as verification of the directors and staff’s eligibility for the tax credit.

Directors and staff must enter the facility license number from Form R-10615 on Line 5A of Schedule F and attach a copy of Form R-10615 to their return. Failure to do so will result in processing delays.