2018 Regular Session ENROLLED
SENATE BILL NO. 132
BY SENATOR MORRELL
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
18 Committee on Ways and Means. However, if such committees do not take action on
19 the rule within sixty days of publication in the Louisiana Register, the rule shall
20 become effective.
21 (3) Any promulgated rule which is first applicable to any calendar year shall
22 be finally adopted prior to December first of the preceding calendar year.
23 B. Rules promulgated pursuant to the provisions of this Chapter shall
24 be subject to oversight by the Senate Committee on Education, the House
25 Committee on Education, the Senate Committee on Revenue and Fiscal Affairs,
ACT No. 521
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words in boldface type and underscored are additions. SB NO. 132 ENROLLED
1 and the House Committee on Ways and Means. Each committee's oversight
2 shall be in accordance with the Administrative Procedure Act. In addition to the
3 approval of oversight committees provided for in the Administrative Procedure Act,
4 such rule also shall be approved by the Senate Committee on Revenue and Fiscal
5 Affairs and the House Committee on Ways and Means.
6 C. The department, in collaboration with the State Board of Elementary and
7 Secondary Education, shall make recommendations for legislation no later than
8 January 1, 2015, to align the tax credits provided for in this Chapter with the Early
9 Childhood Care and Education Network, which promotes kindergarten readiness in
10 eligible early childhood learning centers and which evaluates eligible centers
11 utilizing the letter grade system adopted through rules promulgated by the State
12 Board of Elementary and Secondary Education for determining the success of an
13 eligible center.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.