Louisiana § 47:6112 Definitions

Louisiana Statutes

§ 47:6112 — Definitions

Louisiana § 47:6112

Title 47Revenue and Taxation

This text of Louisiana § 47:6112 (Definitions) 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. § 47:6112 (2026).

Text

§6112. Definitions For purposes of this Chapter, the following terms shall be defined as follows:

(1)(a) "Eligible maternal wellness center" means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and:

(i)Is located in Louisiana.

(ii)Is registered with the Louisiana Department of Health and included on the list of registered eligible maternal wellness centers published on the Louisiana Department of Health website pursuant to the provisions of this Chapter.

(iii)Provides services primarily and exclusively intended to meet the prenatal and postnatal needs of mothers and children including prenatal, infant care, breastfeeding, and parenting education; peer or professional counseling; and pregnancy tests administered by a regis

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§6112. Definitions
For purposes of this Chapter, the following terms shall be defined as follows:
(1)(a) "Eligible maternal wellness center" means an organization that is exempt from
federal income taxation under Section 501(c)(3) of the Internal Revenue Code and:
(i) Is located in Louisiana.
(ii) Is registered with the Louisiana Department of Health and included on the list
of registered eligible maternal wellness centers published on the Louisiana Department of
Health website pursuant to the provisions of this Chapter.
(iii) Provides services primarily and exclusively intended to meet the prenatal and
postnatal needs of mothers and children including prenatal, infant care, breastfeeding, and
parenting education; peer or professional counseling; and pregnancy tests administered by
a registered nurse.
(iv) Provides resources including a list of locations where pregnant women can apply
for Medicaid and the Special Supplemental Nutrition Program for Women, Infants, and
Children (WIC) and a list of local obstetrics and gynecology doctors that accept Medicaid.
(v) Provides adoption education and referrals and a comprehensive list of community
resources addressing the ancillary needs of women and children.
(vi) Provides material needs through direct assistance and referrals throughout
pregnancy and for a minimum of two years after delivery such as infant supplies and
clothing, maternity clothing, housing assistance, food, utilities, and transportation.
(vii) Is affiliated with at least one national organization for pregnancy centers
including Heartbeat International, Care Net, or the National Institute of Family and Life
Advocates.
(b) "Eligible maternal wellness center" shall not include any organization involved
in, or associated with counseling for, or referrals to, abortion clinics, providing medical
abortion-related procedures, or pro-abortion advertising.
(2) "Qualified donation" shall mean a donation made to an eligible maternal wellness
center to assist mothers with essential services and material needs.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.