Current Louisiana status
Louisiana has no verified state Tri-Share or Duo-Share program identified here; employers may independently arrange child-care assistance, and qualifying support for eligible rated facilities may qualify for Louisiana's refundable business-supported child-care credit (currently 50%/40%/30% by rating, subject to statutory limits and caps), while federal Section 45F is conditional and must be checked against IRS requirements.
Verified programs and resources
Louisiana School Readiness Tax Credit for business-supported child care
refundable state credit tied to the rated facility; current R.S.
Louisiana CCAP
the official 2025-2026 eligibility sheet states an 85% State Median Income threshold effective February 1, 2025;
LA 4/NSECD publicly funded pre-K
official LDOE materials state that children must be four by September 30 and generally meet income/other eligibility criteria;
Louisiana Early Childhood Care and Education Network and performance profiles
LDOE describes a statewide system covering publicly funded Pre-K, child care, and Head Start, with performance ratings/profiles.
Business-supported child-care credit under Louisiana R.S. 47
6107: refundable; 50%/40%/30%/0% based on facility rating, subject to statutory eligible-expense and annual-cap rules.
Federal Section 45F
For qualifying 2026 expenditures, the IRS describes a 40% credit for qualified child-care expenditures, or 50% for an eligible small business, plus 10% for qualified resource-and-referral expenditures. Statutory caps, facility, licensing, employee-access, nondiscrimination, tax-liability and no-double-benefit rules apply.
Frequently asked questions
Louisiana has no verified state Tri-Share or Duo-Share program identified here;
Section 45F is not automatic. The IRS says a taxpayer may be eligible only when it pays or incurs qualified child-care or resource-and-referral expenditures and meets the applicable facility, contract, licensing, employee-access, nondiscrimination, and other statutory requirements. Use Form 8882 to claim the credit and consult a tax professional for the employer’s actual arrangement.
State family-assistance and employer-incentive programs have their own enrollment, funding, provider, income, activity, tax, and documentation rules. Check the official agency links on this page before relying on a benefit or availability.
Official sources
Last Updated: September 27, 2026