Louisiana legislation · 2025 Regular Session
Louisiana HB238: TAX/INCOME TAX: Provides relative to tax benefits for adoption and for donations to foster care organizations and provides rela
Status: Chaptered, June 20, 2025
TAX/INCOME TAX: Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note)
What the bill says
An act To amend and reenact R.S. 47:297.20(C) and 6042(B)(introductory paragraph) and (1), (D), and (F)(4), relative to income tax; to provide for tax benefits for adoption of children from foster care and donations to certain foster care charitable organizations; to provide for a tax deduction for adoption of children from foster care; to provide for a tax credit for donations to foster care charitable organizations; to provide for administration of the tax deduction and tax credit by the Department of Revenue; to provide for definitions; to provide for applicability…
From the introduced text:
AN ACT To amend and reenact R.S. 47:297.20(C) and 6042(B)(introductory paragraph) and (1), (D), and (F)(4), relative to income tax; to provide for tax benefits for adoption of children from foster care and donations to certain foster care charitable organizations; to provide for a tax deduction for adoption of children from foster care; to provide for a tax credit for donations to foster care charitable organizations; to provide for administration of the tax deduction and tax credit by the Department of Revenue; to provide for definitions; to provide for applicability; to provide for an effective date; and to provide for related matters. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 47:297.20(C) and 6042(B)(introductory paragraph) and (1), (D), and (F)(4) are hereby amended and reenacted to read as follows: §297.20. Tax deduction; adoption from foster care * * * C.(1) The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section, including rules related to the submission of documentation when claiming the deduction. (2) If the rules promulgated pursuant to this Subsection require the submission of a deduction eligibility certification letter and the secretary of the Page 1 of CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS …