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EDUCATION

Louisiana Administrative Code April 2025 25 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

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 41:2118 (October 2015), amended by the Board of Elementary and Secondary Education LR 43:1280 (July 2017), LR 47:452 (April 2021), repromulgated LR 47:574 (May 2021), LR 48:1007 (April 2022) §709. Business-Supported Child Care Facility Credits A. Business Child Care Facility Expense Credit 1. In order for a business to claim this credit, the business must provide the Department of Revenue the following information: the name and Louisiana revenue tax identification number of the child care facility to or for whom the eligible expenses were paid or made, the amount and nature of qualifying expenses at each child care facility as defined in R.S. 17:407.33, and the child care facility’s quality rating. 2. The department shall provide information necessary for the secretary of the Department of Revenue to determine and/or verify the child care facility’s quality rating. B. Payments and Donations to Child Care Resource and Referral Agencies 1. In order for a business to claim this portion of the business child care expense credit, the taxpayer must provide the Department of Revenue a receipt from the child care resource or referral agency for the amount of money the taxpayer paid and/or donated during the taxable year. 2. If the child care resource or referral agency is part of a larger charitable organization, only fees and/or donations made to the child care resource or referral agency division of that organization will qualify for this credit. 3. The department shall provide to the Department of Revenue a list of qualifying child care resource or referral agencies for each calendar year. 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 41:2118 (October 2015), LR 48:1007 (April 2022). Chapter 9. Louisiana Pathways Early Learning Center Career Development System (LA Pathways) §901. Authority A. The Louisiana pathways child care facility career development system (LA pathways) is the state practitioner registry maintained by the LDE or its contractor. LA pathways offers child care facility staff, including directors, teachers, assistant teachers and other classroom staff, a formal mechanism to track their training, educational attainment and experience in the field of early childhood care and education. AUTHORITY NOTE: Promulgated in accordance with 45 CFR Part 98, R.S. 17:407.26, and R.S. 47:6101 et seq. HISTORICAL NOTE: Promulgated by the Board of Elementary and Secondary Education, LR 41:2119 (October 2015), amended LR 43:1281 (July 2017), LR 48:1008 (April 2022). §902. Definitions Administrator Certificate—certificate awarded to a director who has 75 clock hours in approved administrative training categories or two college courses in administration. Administrator Track for LA Pathways—professional career ladder registry designed for administrators in child care facilities that recognizes individuals based on the educational attainment and professional participation. Approved Administrative Training Categories—training categories that promote and support administrative skills for directors, as approved by LA pathways. Approved Core Knowledge (CDA) Subject Areas—subject areas approved by the Council for Professional Recognition to count towards the CDA credential. Approved Early Childhood Diploma—early childhood career diploma approved by LA pathways. CDA Credential—see child development associate credential. Child Development Associate (CDA) Credential— nationally recognized credential in early childhood education administered by the Council for Professional Recognition. Classroom Track for LA Pathways—professional career ladder registry designed for classroom staff within early learning centers that recognizes individuals based on the educational attainment and commitment to the field. Early Childhood Ancillary Certificate—certificate issued by the LDE that allows a qualified person to act as a lead teacher within a type III early learning center or family child care home.