e.make, model, and serial number of generators, alternators, turbines, photovoltaic panels, inverters, and solar thermal collectors applied for in the tax credit;
f.name and Louisiana contractor's license number of installer;
g.copy of the modeled array output report using the PV Watts Solar System Performance Calculator developed by the National Renewable Energy Laboratory and available at the website www.nrel.gov/rredc/pvwatts. The analysis must be performed using the default PV Watts de-rate factor;
h.copy of a solar site shading analysis conducted on the installation site using a recognized industry site assessment tool such as a Solar Pathfinder or Solmetric demonstrating the suitability of the site for installation of a solar energy system.
E.Eligibility of Certain Costs for Tax Credit
1.Eligible costs―eligible costs that can be included under the tax credit are reasonable and prudent costs for equipment and installation of the wind and solar energy systems defined in Subsection B and described in Subsection D above. Equipment costs must be in accordance with Subsection D above.
a.All installations must be performed by a contractor duly licensed by and in good standing with the Louisiana Contractors Licensing Board with a classification of Solar Energy Equipment and a certificate of training in the design and installation of solar energy systems from an industry recognized training entity, or a Louisiana technical college, or the owner of the residence.
2.Ineligible Costs―labor costs for individuals performing their own installations are not eligible for inclusion under the tax credit. Supplemental heating equipment costs used with solar collectors are not eligible for inclusion under the tax credit.
3.Whenever, in return for the purchase price or as an inducement to make a purchase, marketing rebates or incentives are offered, the eligible cost shall be reduced by the fair market value of the marketing rebate or incentive received. Such marketing rebates or incentives include, but are not limited to, cash rebates, prizes, gift certificates, trips or any other thing of value given by the installer to the customer as an inducement to purchase an eligible wind or solar energy system.
4.Solar or wind energy systems or components for which tax credits are received are not eligible for a second tax credit if resold.
5.Any solar or wind energy system for which a tax credit is received must remain on the structure to which it was originally attached or on another structure located within Louisiana owned or occupied by the individual receiving the credit for a minimum of five years from the date of installation.
AUTHORITY NOTE:Promulgated in accordance with R.S. 47:6030 and R.S. 47:1511.
HISTORICAL NOTE:Promulgated by the Department of Revenue, LR 34:2206 (October 2008).
Department of Social Services
Office of Family Support
CCAP Provider Disqualifications (LAC 67:III.5113)
In accordance with R.S. 49:950 et seq., the Administrative Procedure Act, the Department of Social Services, Office of Family Support, adopted the Louisiana Administrative Code, Title 67:III, Subpart 12, Chapter 51, Child Care Assistance Program (CCAP), Subpart B, Section 5113, Disqualification Periods for CCAP Providers. Adoption is pursuant to the authority granted to the department by the Child Care and Development Fund (CCDF).
Section 5113 has been added to further promote the safety of children during their care by CCAP providers by applying CCAP disqualification periods that will result in termination of CCAP payments to child care providers for specified periods of time after determination that certain acts or violations have been committed.
Part III. Family Support
Subpart 12. Child Care Assistance
Chapter 51.Child Care Assistance Program (CCAP)
Subchapter B.Child Care Providers
§5113.Disqualification Periods for CCAP Providers
A.A child care provider shall be disqualified from receiving CCAP payments if the agency determines that certain acts or violations have been committed by that provider. CCAP disqualifications shall apply as follows:
1.A Criminal Background Check (CBC) from State Police that indicates the provider has been convicted of or pled no contest to a crime listed in R.S.15:587.1(C) shall result in permanent disqualification. If a CBC from State Police for a person living in or working in an FCDCH or for a person working in a Class A or Class E center indicates the person has been convicted of or pled no contest to a crime listed in R.S. 15:587.1(C), the provider shall be disqualified until that person is no longer living in or working in the FCDCH or working in the Class A or Class E center.
2.A Category 1 validated complaint of child abuse or neglect on the provider shall result in permanent disqualification. If the Category 1 validated complaint is for a person living in or working in an FCDCH or for a person working in a Class A or Class E center, the provider shall be disqualified until that person is no longer living in or working in the FCDCH or working in the Class A or Class E center. The following types of validated complaints of child abuse or neglect are considered to be Category 1 complaints: bone fracture, Factitious Disorder by Proxy/Munchausen by Proxy Syndrome, poisoning or noxious substance ingestion, suffocation, whiplash/Shaken Infant Syndrome, HIV/AIDS and Hepatitis, prostitution, sexual intercourse (vaginal or anal), failure to thrive (non-organic), central nervous system damage/brain damage/skull fracture, internal injury, subdural hematoma, torture, wounds, oral sex, sexual exploitation/pornography, sexually transmitted disease, malnutrition/starvation, death/abuse, death/neglect,
Louisiana Register Vol. 34, No. 10 October 20, 2008