RÉSUMÉ DIGEST
ACT 521 (SB 132) 2018 Regular Session Morrell
Prior law required 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.
New law requires promulgation of rules and regulations that are necessary to develop and
implement provisions regarding the school readiness tax credits.
Prior law authorized the use of the emergency rulemaking process for the first set of rules.
Provided 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. New law deletes prior law.
New law retains provisions that any rule which is first applicable to any calendar year be
finally adopted prior to Dec. 1st of the preceding calendar year.
Prior law provided that in addition to approval of the oversight committees in the
Administrative Procedure Act, the rules must also be approved the Senate Committee on
Revenue and Fiscal Affairs and the House Committee on Ways and Means.
New law deletes prior law and provides that the rules must be approved 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.
Prior law required 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. New law deletes prior law.
Effective August 1, 2018.
(Amends R.S. 47:6103)