All Roll Calls
Yes: 373 • No: 0
LouisianaHB 2382025 Regular SessionHouseWALLET
TAX/INCOME TAX: Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note)
Sponsored By: Jack McFarland (Republican)
Signed by Governor
Revenue and Fiscal AffairsWays and Means
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
School Tax Deductions Use Federal Dependent Rules
For tax periods beginning January 1, 2025, Louisiana school deductions use federal tax dependent rules. Parents can deduct actual tuition and required fees at eligible private schools or public college-run elementary or secondary lab schools. Private schools must meet the Brumfield v. Dodd standards. Families can also deduct 50% of qualified home-school costs, including necessary textbooks and curricula. A separate deduction covers 50% of qualifying public-school payments intended to ensure a quality education. Each category has a $6,000 annual limit per child, shared among taxpayers claiming that child for the current or prior tax year. You must claim the child on your federal return for the current or prior year. These deductions reduce taxable income, not taxes dollar for dollar, and cannot exceed your total Louisiana taxable income.
Foster-Care Donors Face Stricter Credit Rules
For tax periods beginning January 1, 2025, foster-care donation credits require gifts to state-licensed child-placing agencies providing adoption and foster-care services. This replaces the prior organization eligibility rules. Donors must send Louisiana's Revenue Department a receipt when claiming the credit. The receipt must name the organization and show the donation amount used for services to qualified people. It must give the donor's name and either a federal employer ID number or the last four Social Security digits. It must also state whether the donor received goods or services, describing them and estimating their value when provided. Entirely intangible religious benefits can be identified as such instead. By January 31 each year, the state's child welfare department must certify eligible organizations and electronically report those licensed during the prior year. The report must include each organization's name and federal employer ID number or Louisiana Revenue Department account number.
Simpler Tax Proof for Foster-Adoption Parents
For tax periods beginning January 1, 2025, Louisiana's revenue secretary can simplify proof for the foster-care adoption deduction. This authority applies when rules require an eligibility letter and obtaining it impedes or unduly burdens taxpayers' claims. The secretary can change the rules to allow another process, including a standard form. The law permits this change but does not require it.
Sponsors & Cosponsors
Sponsor
Jack McFarland
Republican • House
Cosponsors
Adrian Fisher
Democratic • House
Alonzo L. Knox
Democratic • House
Beryl Amedée
Republican • House
Beth Anne Billings
Republican • House
Brian Leonard Glorioso
Republican • House
Candace N. Newell
Democratic • House
Roy Daryl Adams
Democratic • House
Dodie Horton
Republican • House
Emily Chenevert
Republican • House
Jason Brian DeWitt
Republican • House
Jason Hughes
Affiliation unavailable
Kathy Edmonston
Republican • House
Kyle M. Green Jr.
Democratic • House
Michael Melerine
Republican • House
Peter F. Egan Sr.
Republican • House
Steven Jackson
Democratic • House
Tehmi Jahi Chassion
Democratic • House
Tony Bacala
Republican • House
Wilford Carter Sr.
Democratic • House
Roll Call Votes
House vote • 6/11/2025
Conference Committee Report read, roll called, yeas 100, nays 0. The Conference Committee Report was adopted.
Yes: 100 • No: 0
Senate vote • 6/11/2025
Conference Committee Report read; adopted by a vote of 36 yeas and 0 nays.
Yes: 36 • No: 0
House vote • 6/3/2025
Read by title, roll called, yeas 95, nays 0, Senate amendments rejected, conference committee appointment pending.
Yes: 95 • No: 0
Senate vote • 6/1/2025
The amended bill was read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
Yes: 36 • No: 0
House vote • 5/8/2025
Read third time by title, amended, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.
Yes: 95 • No: 0
House vote • 5/5/2025
Reported favorably
Yes: 11 • No: 0
Actions Timeline
Signed by the Governor. Becomes Act No. 349.
6/20/2025HouseEffective date: 06/20/2025.
6/20/2025HouseEnrolled and signed by the Speaker of the House.
6/12/2025HouseSigned by the President of the Senate.
6/12/2025SenateSent to the Governor for executive approval.
6/12/2025HouseConference Committee report received. Lies over under the rules.
6/11/2025HouseRules suspended.
6/11/2025HouseConference Committee Report read, roll called, yeas 100, nays 0. The Conference Committee Report was adopted.
6/11/2025HouseConference Committee Report read; adopted by a vote of 36 yeas and 0 nays.
6/11/2025SenateNotice House adopted the Conference Committee Report.
6/11/2025SenateNotice of Senate adoption of Conference Committee Report.
6/11/2025HouseConference committee report received.
6/10/2025SenateSenate conference committee members appointed: Foil, Mizell, and Womack.
6/9/2025SenateNotice of Senate conferees appointed.
6/9/2025HouseHouse conferees appointed: McFarland, Emerson, and Chenevert.
6/4/2025HouseNotice House Conference Committee members appointed.
6/4/2025SenateRead by title, roll called, yeas 95, nays 0, Senate amendments rejected, conference committee appointment pending.
6/3/2025HouseNotice House rejected the Senate amendments.
6/3/2025SenateReceived from the Senate with amendments.
6/2/2025HouseScheduled for concurrence on 06/03/2025.
6/2/2025HouseThe amended bill was read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
6/1/2025SenateReported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
5/29/2025SenateCommittee amendments read and adopted. Read by title and referred to the Legislative Bureau.
5/28/2025SenateReported with amendments.
5/27/2025SenateRead second time by title and referred to the Committee on Revenue and Fiscal Affairs.
5/13/2025Senate
Bill Text
Engrossed
Enrolled
Introduced
Reengrossed
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