Louisiana Statutes
§ 47:6111 — Purpose
Louisiana·Title 47 Revenue and Taxation
§6111. Purpose
The legislature hereby determines that quality prenatal and postnatal care and support
ensures healthy outcomes for Louisiana mothers and their children. Maternal wellness
centers assist mothers with essential services such as prenatal and parenting classes,
counseling, medical resources, and assistance with material needs. It is the intent of this
Chapter to provide incentives for entities and individuals to donate to eligible maternal
wellness centers that improve the quality of life for Louisiana mothers and families.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.
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Legislative History
Acts 2023, No. 437, §1.
Nearby Sections
15
§ 47:6101
Purpose§ 47:6102
Definitions§ 47:6103
Implementation§ 47:6104
Child care expense tax credit§ 47:6105
Child care provider tax credit§ 47:6107
Business-supported child care§ 47:6108
Refundable tax credits§ 47:6109
Recapture of credits§ 47:6111
Purpose§ 47:6112
Definitions