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EDUCATION

Louisiana Administrative Code April 2025 23 HISTORICAL NOTE: Promulgated by the Board of Elementary and Secondary Education, LR 41:2116 (October 2015), amended LR 42:45 (January 2016). §519. Termination or Refusal of Renewal of Household Certification and Ineligibility Periods for Households A. The department may terminate or refuse renewal of a household’s certification and impose a period of ineligibility on the household for program violations, which include but are not limited to the following acts by a member of the household: 1. violation of any provision of this Chapter; 2. any act of fraud, such as the submission of false or altered documents or information, intentionally making a false or misleading statement, or misrepresenting, concealing, or withholding relevant fact; 3. failure to timely repay payment made to a provider on behalf of the ineligible household; or 4. failure to make timely restitution. 5. excessive absences; 6. excessive back scanning. B. When a household’s certification is terminated or renewal is refused, the department shall provide written notice to the household of the termination or denial of renewal, and of the household’s ineligibility period, which may be up to 24 months or permanently. C. If a household’s certification is terminated or renewal is refused, the action shall become effective when the household is given written notice. The written notice shall give the reason for termination or refusal to renew certification and the period of ineligibility imposed. AUTHORITY NOTE: Promulgated in accordance with 45 CFR Parts 98 and 99, and R.S. 17:407.28. HISTORICAL NOTE: Promulgated by the Board of Elementary and Secondary Education, LR 42:45 (January 2016), amended LR 44:801 (April 2018), LR 48:31 (January 2022). §521. Recovery of Payments Made on Behalf of Ineligible Households [Formerly §511] A. All CCAP payments made on behalf of ineligible households are subject to action to recover the payments, with the exception of inadvertent household and administrative error claims in the amount of $125 or less for households who are not currently participating in CCAP. B. Action will be taken to recover all payments made on behalf of: 1. ineligible households that are currently participating in CCAP; 2. any ineligible household resulting from the household’s act of fraud, such as the submission of false or altered documents or information, intentionally making a false or misleading statement, or misrepresenting, concealing, or withholding relevant fact; 3. any ineligible household resulting from errors that are discovered in a quality control review; and 4. any ineligible service that results in an improper overpayment. C. If a household does not timely repay improper payments made on its behalf, other than those exceptions provided in Subsection A of this Section, the department may refer such unrecovered payments to the Office of the Attorney General for collection, and the household owing the payments shall be assessed, and shall be required to pay, the additional collection fee assessed by the Office of the Attorney General. D. The department has the authority to implement an application freeze based on the lack of available child care funds to operate CCAP. AUTHORITY NOTE: Promulgated in accordance with 45 CFR Parts 98 and 99 and R.S. 17:407.28. HISTORICAL NOTE: Promulgated by the Board of Elementary and Secondary Education, LR 41:2116 (October 2015), amended LR 42:45 (January 2016), LR 44:261 (February 2018), effective March 1, 2018. Chapter 7. Administration of School Readiness Tax Credits §701. General School Readiness Tax Credit Provisions A. For purposes of the tax credits provided in R.S. 47:6101-6109, a child is deemed to be five years of age or less if the child is five years of age or less on any day of the taxable year for which a credit is claimed. B. The term "business" as used in this Chapter means any for-profit or not-for-profit entity not including any individual operating in their personal capacity. C. The credits provided for in R.S. 47:6101-6109 are applicable against individual income tax and corporation income and franchise tax but not against income taxes imposed on estates and trusts. D. For purposes of this chapter and Chapters 9 and 11 of this Bulletin, the term child care facilities means any licensed Type III early learning center or registered and CCAP-certified family child care home that has current academic approval. 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. HISTORICAL NOTE: Promulgated by the Board of Elementary and Secondary Education and the Department of Revenue, LR 41:2117 (October 2015), LR 48:1006 (April 2022). §703. Child Care Facility Expense Tax Credit A. 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.