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LouisianaSB 2332025 Regular SessionSenateWALLET

TAX/TAXATION: Provides for changes to the School Readiness Tax Credit. (1/1/26) (EN DECREASE GF RV See Note)

Sponsored By: Rick Edmonds (Republican)

Signed by Governor

Ways and MeansRevenue and Fiscal Affairs

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Business child-care credits with expense limits

For tax periods starting January 1, 2026, Louisiana provides refundable business-supported child-care income tax credits under the renamed Workforce Child Care Tax Credits program. Credit rates are 50% for five-star facilities, 40% for four-star, 30% for three-star, and 0% for lower-rated or nonparticipating facilities. Eligible facility expenses include construction, renovation, expansion, major repairs, equipment, maintenance, and operation, capped at $100,000 per tax year. Businesses can also count payments to eligible facilities supporting employees, up to $10,000 per child per tax year. Another expense limit allows $100,000 per tax year for slots at eligible facilities provided or reserved for employees’ children; these expense limits are not guaranteed credit amounts.

Annual caps and deadlines for business credits

Louisiana caps total business-supported child-care tax credits at $1 million for calendar year 2026. Starting in 2027, the cap rises $1 million when at least 80% of the prior year’s cap was granted; otherwise it stays unchanged, with a $5 million yearly maximum. Revenue officials must post the upcoming year’s cap online by July 1 each year until the cap reaches $5 million. Beginning January 1, 2027, businesses must apply January 1–February 28 following the year the credit is earned, using the Department of Revenue’s form and method; approval is first-come, first-served after all requested information and proof of eligibility arrive. If applications received on one business day exceed available credits, the department divides credits proportionally among those applicants, limiting each award to that share.

Sponsors & Cosponsors

Sponsor

  • Rick Edmonds

    Republican • Senate

Cosponsors

  • Aimee Adatto Freeman

    Democratic • House

  • Alonzo L. Knox

    Democratic • House

  • Annie Spell

    Republican • House

  • Barbara Reich Freiberg

    Republican • House

  • John E. Wyble

    Republican • House

  • Kim Carver

    Republican • House

  • Mandie Landry

    Democratic • House

  • Pat Moore

    Democratic • House

  • Stephanie H. Berault

    Republican • House

  • Tehmi Jahi Chassion

    Democratic • House

  • Tony Bacala

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 285 • No: 0

House vote • 6/12/2025

Conference Committee Report read, roll called, yeas 100, nays 0. The Conference Committee Report was adopted.

Yes: 100 • No: 0

Senate vote • 6/12/2025

Conference Committee Report read; adopted by a vote of 37 yeas and 0 nays.

Yes: 37 • No: 0

House vote • 6/3/2025

Read third time by title, amended, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate.

Yes: 96 • No: 0

House vote • 5/19/2025

Reported favorably

Yes: 14 • No: 0

Senate vote • 5/6/2025

Read by title, passed by a vote of 38 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

Yes: 38 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 454.

    6/20/2025Senate

  2. Effective date 1/1/2026.

    6/20/2025Senate

  3. Signed by the Speaker of the House.

    6/13/2025House

  4. Conference Committee Report read; adopted by a vote of 37 yeas and 0 nays.

    6/12/2025Senate

  5. Conference Committee Report read, roll called, yeas 100, nays 0. The Conference Committee Report was adopted.

    6/12/2025House

  6. Notice of Senate adoption of Conference Committee Report.

    6/12/2025House

  7. Notice House adopted the Conference Committee Report.

    6/12/2025Senate

  8. Enrolled. Signed by the President of the Senate on 6/13/2025.

    6/12/2025Senate

  9. Sent to the Governor by the Secretary of the Senate on 6/13/2025.

    6/12/2025Senate

  10. Notice of Senate rejecting House amendments.

    6/11/2025House

  11. Notice of Senate conferees appointed.

    6/11/2025House

  12. House conferees appointed: Carver, Emerson, and Carlson.

    6/11/2025House

  13. Notice House Conference Committee members appointed.

    6/11/2025Senate

  14. Conference Committee report received. Lies over under the rules.

    6/11/2025House

  15. Scheduled for floor debate on 06/12/2025.

    6/11/2025House

  16. Called from the Calendar.

    6/10/2025Senate

  17. Senate conference committee members appointed: Edmonds, Foil, and Luneau.

    6/10/2025Senate

  18. Read by title and returned to the Calendar, subject to call.

    6/9/2025Senate

  19. Called from the calendar.

    6/3/2025House

  20. Read third time by title, amended, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate.

    6/3/2025House

  21. Received from the House with amendments.

    6/3/2025Senate

  22. Read by title, returned to the calendar.

    5/28/2025House

  23. Notice given.

    5/28/2025House

  24. Scheduled for floor debate on 06/03/2025.

    5/28/2025House

  25. Scheduled for floor debate on 05/28/2025.

    5/27/2025House

Bill Text

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