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 313 Original 2025 Regular Session Lyons
Abstract: Exempts purchases by the La. Alliance of Children's Advocacy Centers and purchases
by other nonprofit entities operating as child advocacy centers governed by a child advocacy
board of directors from state and local sales and use taxes.
Proposed law exempts purchases by La. Alliance of Children's Advocacy Centers and purchases by
other nonprofit entities operating as child advocacy centers whose purposes are to protect children
whose physical or mental health and welfare are substantially at risk of harm by abuse, neglect, or
exploitation from sales and use taxes levied by taxing authorities.
Proposed law further requires that, for purposes of qualifying for the exemption in proposed law, that
a child advocacy center be governed by a child advocacy board of directors and to meet other
requirements in present law such as to seek full membership in the National Children's Alliance and
remain in full compliance with its standards and to be accredited and periodically reaccredited as
required by the standards of the National Children's Alliance.
Proposed law requires each child advocacy center to apply annually for a one-year exemption
certificate with the Dept. of Revenue. Further requires the department to promulgate rules and
regulations in accordance with the Administrative Procedure Act as are necessary to implement the
provisions of proposed law including rules for the use of annual certificates and to establish a form
for nonprofit entities to apply for this exemption.
Effective July 1, 2025.
(Adds R.S. 47:305.21)