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 657 Engrossed 2023 Regular Session Beaullieu
Abstract: Provides relative to administration of a tax deduction for adoption of children from foster
care and a tax credit for donations to foster care charitable organizations.
Present law authorizes and provides for a tax deduction for adoption of children from foster care.
Authorizes the secretary of the Dept. of Revenue, referred to hereafter as the "department", to
promulgate rules to implement present law, including rules related to submission of documentation
when claiming the deduction.
Proposed law retains present law and stipulates that if the rules of the department require the
submission of a deduction eligibility certification letter and the secretary determines that the process
of obtaining that letter is an impediment to, or causes an undue burden for, claiming of the
deduction, then the secretary may amend the rules to provide for an alternative process for eligibility
certification. Provides that such process may include certification on a standardized form.
Present law authorizes and provides for a tax credit for donations to foster care charitable
organizations. Proposed law makes the following changes to present law:
(1)Provides that certification of eligibility for the tax deduction for adoption of children from
foster care may be on a standardized form promulgated in rule by the secretary of the Dept.
of Revenue.
(2)Provides that receipts for donations to qualifying foster care charitable organizations shall
conform with standards for written acknowledgment of certain charitable contributions
required by the Internal Revenue Service.
(3)Provides that any nonprofit foster care organization licensed by and in good standing with
the Dept. of Children and Family Services shall be deemed a "qualifying foster care
charitable organization" or "foster care organization" pursuant to present law.
Proposed law applies to taxable periods beginning on or after Jan. 1, 2023.
(Amends R.S. 47:297.20(C) and 6042(B)(intro. para.) and (1), (D), and (F)(4))