Child tax credit in Louisiana
Varies
Does Louisiana Have a Child Tax Credit?
Short answer: No state child tax credit, but Louisiana has a child care credit: Percentage of the federal credit, based on federal AGI: 50% at $25,000 or less (refundable); 30% for $25,001-$35,000; 10% for $35,001-$60,000; above $60,000, the lesser of 10% or $25. Above $25,000 the credit is nonrefundable but can be carried forward 5 years. Louisiana also has a parent credit for care of children under 6 at quality-rated (2+ star) child care centers. It was renamed from the School Readiness Tax Credit to the Workforce Child Care Tax Credit starting 2026, and is refundable at federal AGI of $25,000 or less. Louisiana does have an earned income credit: 5% of the federal EITC (through 2030).
Louisiana also has a parent credit for care of children under 6 at quality-rated (2+ star) child care centers. It was renamed from the School Readiness Tax Credit to the Workforce Child Care Tax Credit starting 2026, and is refundable at federal AGI of $25,000 or less. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Louisiana
Varies
Individuals / Personal Taxes
No state child tax credit, but Louisiana has a child care credit: Percentage of the federal credit, based on federal AGI: 50% at $25,000 or less (refundable); 30% for $25,001-$35,000; 10% for $35,001-$60,000; above $60,000, the lesser of 10% or $25. Above $25,000 the credit is nonrefundable but can be carried forward 5 years. Louisiana also has a parent credit for care of children under 6 at quality-rated (2+ star) child care centers. It was renamed from the School Readiness Tax Credit to the Workforce Child Care Tax Credit starting 2026, and is refundable at federal AGI of $25,000 or less. Louisiana does have an earned income credit: 5% of the federal EITC (through 2030).
Business justification
No state child tax credit, but Louisiana has a child care credit: Percentage of the federal credit, based on federal AGI: 50% at $25,000 or less (refundable); 30% for $25,001-$35,000; 10% for $35,001-$60,000; above $60,000, the lesser of 10% or $25. Above $25,000 the credit is nonrefundable but can be carried forward 5 years. Louisiana also has a parent credit for care of children under 6 at quality-rated (2+ star) child care centers. It was renamed from the School Readiness Tax Credit to the Workforce Child Care Tax Credit starting 2026, and is refundable at federal AGI of $25,000 or less. Louisiana does have an earned income credit: 5% of the federal EITC (through 2030). Louisiana also has a parent credit for care of children under 6 at quality-rated (2+ star) child care centers. It was renamed from the School Readiness Tax Credit to the Workforce Child Care Tax Credit starting 2026, and is refundable at federal AGI of $25,000 or less. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions