Louisiana § 47:297.20 Tax deduction; adoption from foster care

Louisiana Statutes

§ 47:297.20 — Tax deduction; adoption from foster care

Louisiana § 47:297.20

Title 47Revenue and Taxation

This text of Louisiana § 47:297.20 (Tax deduction; adoption from foster care) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:297.20 (2026).

Text

§297.20. Tax deduction; adoption from foster care A.

(1)There shall be allowed a deduction from tax table income for a taxpayer who adopts a child who is in foster care, as defined in Children's Code Article 603, or a youth receiving extended foster care services pursuant to the Extended Foster Care Program Act. The amount of the deduction authorized by this Section shall be equal to five thousand dollars and shall be applicable in the year the adoption becomes final. The amount of the deduction authorized by this Section shall not exceed the total taxable income of the taxpayer claiming the deduction.

(2)Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. B. The taxpayer claiming the deduction authorized pursuant to the provisions of this Section shall maintain all reco

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§297.20. Tax deduction; adoption from foster care
A.(1) There shall be allowed a deduction from tax table income for a taxpayer who
adopts a child who is in foster care, as defined in Children's Code Article 603, or a youth
receiving extended foster care services pursuant to the Extended Foster Care Program Act.
The amount of the deduction authorized by this Section shall be equal to five thousand
dollars and shall be applicable in the year the adoption becomes final. The amount of the
deduction authorized by this Section shall not exceed the total taxable income of the taxpayer
claiming the deduction.
(2) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B. The taxpayer claiming the deduction authorized pursuant to the provisions of this
Section shall maintain all records necessary to verify the adoption and, if requested, shall
provide the records to the Department of Revenue when filing the taxpayer's tax return.
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 Department of Revenue
determines that the process of obtaining that letter is an impediment to, or causes an undue
burden for, claiming of the deduction provided for in this Section, then the secretary may
amend such rules to provide for an alternative process for certification of eligibility for the
deduction. The process may include certification on a standardized form promulgated by the
secretary in rule.