The Louisiana School Readiness Credit is a Louisiana tax credit for certain taxpayers who paid child care expenses for a qualifying child who attended a highly rated Louisiana child care facility. The credit is connected to Louisiana’s Quality Start Child Care Rating System, and the amount of the credit depends on the child care facility's star rating. This credit is separate from Louisiana's regular Louisiana Child Care Expense Credit. If you qualify, you may be eligible to claim both credits.
Who may qualify?
- You had a qualified dependent under age 6 during the tax year.
- The child attended a Louisiana child care facility that participates in the Quality Start rating program.
- The facility earned at least a 2-star rating.
- You qualify for the regular Louisiana Child Care Expense Credit
How much is the credit?
| Facility Star Rating | School Readiness Credit Amount |
| 5 stars | 200% of the Louisiana child care credit |
| 4 stars | 150% of the Louisiana child care credit |
| 3 stars | 100% of the Louisiana child care credit |
| 2 stars | 50% of the Louisiana child care credit |
| 1 star or not participating | 0% (no credit) |
You may claim the School Readiness Credit in addition to the regular Louisiana child care credit, if you otherwise qualify.
Is the credit refundable?
It depends on your federal adjusted gross income (federal AGI) and the rules applicable to the underlying Louisiana Child Care Expense Credit.
If Your Federal AGI Is $25,000 or Less
The credit is generally refundable, meaning it may increase your refund even if it exceeds your Louisiana tax liability.
For 2025 Louisiana resident returns, the refundable Child Care Expense Credit is reported on Line 14, and the related refundable School Readiness Credit amount is determined through the applicable Louisiana Child Care Credit worksheets.
If Your Federal AGI Is More Than $25,000
The credit is generally nonrefundable, meaning it can reduce your Louisiana tax liability but generally cannot create a refund by itself.
Any unused nonrefundable School Readiness Credit may generally be carried forward for up to five years. For tax year 2025, unused School Readiness Credit carryforwards from 2020 through 2024 may be claimed on Schedule J, Line 5.
What form or document do I need?
To claim the School Readiness Credit, you should receive Form R-10614, Louisiana School Readiness Tax Credit Child Care Expense Credit Certificate, from your child care provider.
This certificate includes information such as:
- Child care facility name
- License number
- Louisiana Revenue Account Number
- Quality Start rating
- Rating award date
Keep this form with your tax records. You may need it to support the credit if the Louisiana Department of Revenue requests documentation.
Program Entry
To claim the Louisiana School Readiness Credit, navigate to:
- Select State from the sidebar menu.
- Press the 3 dots and select Edit.
- Select Credits.
- Select School Readiness Credit.
You must first enter your child and dependent care information in the federal return:
Federal > Deductions > Select My Forms > Credits > Child and Dependent Care Credit
The program uses the facility rating to calculate the School Readiness Credit percentage and determine whether the credit is refundable or nonrefundable based on your federal AGI.
Within the Louisiana section, enter the number of qualifying dependents under age 6 for the applicable star-rating category. If you have a prior-year School Readiness Credit carryforward, enter the carryforward amount when prompted. For 2025, qualifying carryforwards may come from tax years 2020 through 2024.
Other School Readiness Credits
Louisiana provides additional School Readiness Credits for eligible child care providers, directors, staff members, businesses, and other qualifying participants in the Quality Start program. These credits are separate from the parent School Readiness Child Care Expense Credit discussed above.
School Readiness Credit for Child Care Directors and Staff
Louisiana offers a separate School Readiness Credit for eligible child care directors and staff. This is not the same credit claimed by parents for child care expenses.
Eligible directors and staff claim this refundable credit on:
- Schedule F
- Code 66F
The facility license number from Form R-10615 must be entered on Line 5A. A copy of Form R-10615 should be attached to the return to help avoid processing delays.
To enter this credit in the Louisiana return, navigate to:
Credits > Refundable Credits > Other Refundable Credits > Refundable Priority 2 Credits
Then select the applicable credit type and enter the credit amount.