RDCSB132 416 3820
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
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.
Proposed law retains provisions that any rule which is first applicable to any calendar year
be finally adopted prior to Dec. 1
st
of the preceding calendar year.
Proposed law clarifies that the rules promulgated shall be subject to oversight by the Senate
and House Committees on Education, the Senate Committee on Revenue and Fiscal Affairs,
and the House Committee on Ways and Means. Further provides that each committee's
oversight shall be in accordance with the Administrative Procedure Act.
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 Jan. 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)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
engrossed bill:
1. Clarify that the rules promulgated shall be subject to oversight by the Senate and
House Committees on Education, the Senate Committee on Revenue and Fiscal
Affairs, and the House Committee on Ways and Means in accordance with the
provisions of the Administrative Procedure Act.
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