Bill > HB313

This bill creates a sales and use tax exemption for child advocacy centers in Louisiana, specifically for the Louisiana Alliance of Children's Advocacy Centers and other nonprofit child advocacy organizations that meet certain legal requirements under the Louisiana Children's Code. Under the new law, these organizations will be exempt from sales and use taxes levied by local and state taxing authorities, but they must apply annually for a one-year exemption certificate from the Department of Revenue. The Department of Revenue is required to create rules and a standardized application form to implement this exemption, ensuring that qualifying nonprofit child advocacy centers can reduce their operational expenses by avoiding sales and use taxes on their purchases. The tax exemption will take effect on July 1, 2025, and is estimated to reduce state and local tax revenue by approximately $275,000. Child advocacy centers are nonprofit organizations that provide support, investigation, and intervention services for children who have experienced abuse or trauma.

Budget and Finance

https://www.legis.la.gov/legis/BillInfo.aspx?s=25rs&b=HB313&sbi=y