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EDUCATION

Louisiana Administrative Code April 2025 29 3. Teacher II—maintain academic approval for 6 months in the tax year; and CDA or approved early childhood diploma and nine CEUs or two early childhood college courses, or 30 hours towards associate degree with four college courses in early childhood/child development, or related associate degree, or early childhood ancillary certificate, or certificate of academic approval of a 3-star quality rated family care program for at least one year on July 1 of the calendar year in which the credit may be claimed. 4. Teacher III—maintain academic approval for 6 months in the tax year; and either of an associate degree in early childhood/child development, related associate degree with four college courses in early childhood/child development, bachelor’s degree in early child/child development, related bachelor’s degree with three college courses in early childhood/child development, early childhood ancillary certificate and eligibility for staff school readiness tax credit for at least one prior year, or certificate of academic approval of a 4-star quality rated family child care program for at least one year on July 1 of the calendar year in which the credit may be claimed. 5. Teacher IV—maintain academic approval for 6 months in the tax year; and either of a bachelor’s degree in early childhood/child development of which three college courses focus on infants and toddlers, related bachelor’s degree with six early childhood/child development college courses of which three must focus on infant and toddlers, early childhood ancillary certificate with eligibility for staff school readiness tax credit for at least two prior years, or certificate of academic approval of a 5-star quality rated family child care program for at least one year on July 1 of the calendar year in which the credit may be claimed. 6. Master Teacher—graduate degree in early childhood/child development or unrelated graduate degree with four early childhood/child development college courses. UL. Qualification for the School Readiness Tax Credit (SRTC) for Child Care Facility Directors and Staff. U1. 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 SRTC. U2. Child Care Facility Director Levels for SRTC. LA Pathways classification shall meet SRTC requirements for the following: a. Director I, Level I; b. Director II, Level II; c. Director III, Level III; and d. Director IV, Level IV. 3. Child Care Facility Staff Levels for SRTC. LA Pathways classification shall meet SRTC requirements for the following: a. Teacher I, Level I; b. Teacher II, Level II; c. Teacher III, Level III; and d. Teacher IV or Master Teacher, Level IV. AUTHORITY NOTE: Promulgated in accordance with 45 CFR Parts 98 and 99, and R.S. 17:407.28.6. HISTORICAL NOTE: Promulgated by the Board of Elementary and Secondary Education, LR 41:2119 (October 2015), amended LR 42:46 (January 2016), LR 43:1281 (July 2017), LR 44:262 (February 2018), LR 48:1008 (April 2022). Chapter 11. Unified Quality Rating System for Child Care Facilities §1101. Authority A. The unified quality rating system for child care facilities is established and administered by the LDE under the authority of state and federal laws. AUTHORITY NOTE: Promulgated in accordance with 45 CFR Part 98 and R.S. 17:407.26. HISTORICAL NOTE: Promulgated by the Board of Elementary and Secondary Education, LR 41:2121 (October 2015), amended LR 43:1285 (July 2017), LR 48:1008 (April 2022). §1103. Definitions Child or Children—individuals who are five years of age or less. Child Care Provider—a taxpayer who owns an eligible child care facility or facilities. Early Childhood Care and Education Network—the network established through R.S. 17:407.23 and Bulletin 140 as the comprehensive and integrated network through which BESE manages and oversees publicly-funded early childhood care and education programs, which include type III early learning centers and family child care homes that are registered, CCAP-certified, and have current academic approval by the department, in order to improve kindergarten readiness. Eligible Child Care Facility—a type III early learning center that has current academic approval and a valid type III early learning center license issued by the LDE and is participating in the unified quality rating system, or a family child care home that is registered, CCAP-certified, and has current academic approval by the department and is participating in the unified quality rating system. Quality Rating—the number of “stars” awarded to an eligible child care facility by the unified quality rating system on July 1 of each year Quality Rating System—see unified quality rated system. Service Period—the months within the calendar quarter for which a child received care. Type III Early Learning Center—an early learning center that directly or indirectly receives state or federal funds from any source other than the federal food and nutrition programs.