SLS 18RS-174 ENGROSSED
2018 Regular Session
SENATE BILL NO. 132
BY SENATOR MORRELL
TAX/TAXATION. Provides relative to administrative rule approval process applicable to
school readiness tax credits. (8/1/18)
1 AN ACT
2 To amend and reenact R.S. 47:6103, relative to the administration of the school readiness
3 tax credit program; to provide relative to rulemaking procedures pursuant to the
4 school readiness tax credit program; to provide relative to the oversight committees
5 for school readiness tax credit program rules; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:6103 is hereby amended and reenacted to read as follows:
8 ยง6103. Implementation
9 A.(1) The department, in consultation with the Department of Revenue, shall
10 promulgate rules and regulations necessary for the purpose of developing and
11 implementing the provisions of this Chapter in accordance with the provisions of the
12 Administrative Procedure Act.
13 (2) The department is authorized to use the emergency rulemaking process
14 for the first set of rules developing and implementing this Chapter. Prior to adoption
15 of the emergency rule, the department shall provide written notification that it
16 intends to publish such rule in the Louisiana Register and the rule shall be subject to
17 approval by the Senate Committee on Revenue and Fiscal Affairs and the House
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 132
SLS 18RS-174 ENGROSSED
1 Committee on Ways and Means. However, if such committees do not take action on
2 the rule within sixty days of publication in the Louisiana Register, the rule shall
3 become effective.
4 (3) Any promulgated rule which is first applicable to any calendar year shall
5 be finally adopted prior to December first of the preceding calendar year.
6 B. In addition to the approval of oversight committees provided for in the
7 Administrative Procedure Act, such rule also rules promulgated pursuant to this
8 Section shall be approved subject to oversight by the Senate Committee on
9 Revenue and Fiscal Affairs and the House Committee on Ways and Means.
10 C. The department, in collaboration with the State Board of Elementary and
11 Secondary Education, shall make recommendations for legislation no later than
12 January 1, 2015, to align the tax credits provided for in this Chapter with the Early
13 Childhood Care and Education Network, which promotes kindergarten readiness in
14 eligible early childhood learning centers and which evaluates eligible centers
15 utilizing the letter grade system adopted through rules promulgated by the State
16 Board of Elementary and Secondary Education for determining the success of an
17 eligible center.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 132 Engrossed 2018 Regular Session Morrell
Present law requires that the state agency designated as the lead agency of the Child Care
Development Fund (Fund) and responsible for determining eligibility for tax credits
associated with the Fund, in consultation with the Department of Revenue, promulgate rules
and regulations to develop and implement provisions regarding school readiness tax credits.
Proposed law requires promulgation of rules and regulations that are necessary to develop
and implement provisions regarding the school readiness tax credits.
Present law authorizes the use of the emergency rulemaking process for the first set of rules.
Provides that prior to adopting the emergency rule, the state agency provide written
notification of intent to publish the rule in the Louisiana Register which rule is to be subject
to approval by the Senate Committee on Revenue and Fiscal Affairs and the House
Committee on Ways and Means and requires that the rule become effective if these
committees do not take action within 60 days of the publication.
Proposed law removes these provisions.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 132
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Proposed law retains provisions that any rule which is first applicable to any calendar year
be finally adopted prior to December first of the preceding calendar year.
Proposed law clarifies that in addition to approval of oversight committees under the
Administrative Procedure Act, the rule is also subject to oversight by the Senate Committee
on Revenue and Fiscal Affairs and the House Committee on Ways and Means.
Proposed law removes the requirement that the state agency, in collaboration with the State
Board of Elementary and Secondary Education, make recommendations for legislation no
later than January 1, 2015, to align the school readiness tax credits with the Early Childhood
Care and Education Network, which promotes kindergarten readiness in eligible early
childhood learning centers and which evaluates eligible centers utilizing the letter grade
system adopted through rules promulgated by the State Board of Elementary and Secondary
Education for determining the success of an eligible center.
Effective August 1, 2018.
(Amends R.S. 47:6103)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.