2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:6102 Definitions

§6102.  Definitions

For purposes of this Chapter, the following terms shall have the following definitions:

(1)  "Child" or "children" means people who are five years of age or less.

(2)  "Child care facility" means any entity which the Department of Children and Family Services determines is eligible to participate in the quality rating system according to criteria set forth by rule adopted in the manner provided for in R.S. 47:6103, has applied to the Department of Children and Family Services for evaluation under such system, and is participating in the system.

(3)  "Child care provider" means a taxpayer who owns an eligible child care facility or facilities.

(4)  "Child care resource and referral agencies" means those agencies with whom the Department of Children and Family Services has contracted to provide child care resource and referral.

(5)  "Eligible business child care expenses" means the total of the following expenses of a business that supports quality child care as provided for in R.S. 47:6107:

(a)  For the construction, renovation, expansion, or major repair of an eligible child care facility, or for the purchase of equipment for such facility, or for the maintenance and operation thereof, not to exceed fifty thousand dollars in expenses per tax year.

(b)  For payments made to an eligible child care facility for child care services to support employees not to exceed five thousand dollars per child per tax year.

(c)  For the purchase of child care slots at eligible child care facilities actually provided or reserved for children of employees not to exceed fifty thousand dollars per tax year.

(6)  "Eligible child care director" means an individual as defined in Title 48 of the Louisiana Administrative Code, as amended, enrolled in the state practitioner registry developed and maintained by the Department of Children and Family Services, and who is employed in an eligible child care facility which participates in the quality rating system.

(7)  "Eligible child care facility" means a child care facility which has applied to the Department of Children and Family Services for an evaluation under its quality rating system and is participating in the quality rating system.

(8)  "Eligible child care staff" means an individual enrolled in the state practitioner registry developed and maintained by the Department of Children and Family Services and who is employed in an eligible child care facility which participates in the quality rating system and who otherwise meets the qualifications provided for in Title 48 of the Louisiana Administrative Code, Chapter 53, as amended.

(9)(a)  "Quality rating" means the number of "stars" awarded to an eligible child care facility by the quality rating system.

(b)  The quality rating of the facility shall be based on the initial rating of the facility if it is the facility's first year participating in the quality rating system.  Thereafter, the quality rating shall be the rating of the facility as of July first of each year.

(10)  "Quality rating system" means a rule promulgated by the Department of Children and Family Services implementing the Louisiana Quality Rating System which establishes criteria for evaluating and rating the quality of an eligible child care facility in terms of the award of "stars", with five "stars" being the highest quality child care facility.

Acts 2007, No. 394, §1, eff. July 10, 2007.