DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 301 Engrossed 2021 Regular Session Landry
Abstract: Establishes an income tax credit not to exceed $5,000 for reasonable funeral and burial
expenses associated with the pregnancy-related death of a person.
Proposed law provides for the establishment of an income tax credit for reasonable funeral and burial
expenses associated with the pregnancy-related death of a person. The estate of the deceased person
is authorized to claim the credit but, if the estate does not claim the credit, it may be claimed by the
individual who actually paid the funeral and burial expenses.
Proposed law limits the amount of the credit to the actual reasonable funeral and burial expenses
paid or $5,000, whichever is less. Further requires that the party claiming the credit be a La.
taxpayer and that the credit be claimed in the year the death occurred.
Proposed law defines a "pregnancy-related death" as the death of a Louisiana resident while
pregnant, during labor and delivery, or within one year after childbirth from a pregnancy
complication, a chain of events initiated by the pregnancy, or the aggravation of an unrelated
condition by the normal effects of the pregnancy.
Proposed law defines "reasonable funeral and burial expenses" as costs and fees associated with
transportation of the remains, embalming or cremation services, caskets, plots, grave markers, or
headstones, funeral home facility and staff services, and other related professional services. The
term shall not mean costs and fees associated with flowers, vaults, or urns.
Proposed law provides that if the amount of the credit exceeds the taxpayer's tax liability for the
taxable year, the excess credit amount shall constitute an overpayment and the secretary shall refund
the overpayment from the tax collections imposed in present law.
Proposed law requires the taxpayer claiming the credit to maintain all records necessary to verify the
amount of reasonable funeral and burial expenses paid and if requested, to provide the records to the
Dept. of Revenue when filing the taxpayer's tax return.
Proposed law is applicable to taxable years beginning on or after Jan. 1, 2022.
Effective on Jan. 1, 2022.
(Adds R.S. 47:297.16)
Summary of Amendments Adopted by House The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Specify that the "pregnancy-related death" that qualifies for the tax credit pursuant to
proposed law is the "pregnancy-related death" of a La. resident.