Louisiana § RS 47:297.19 - Tax credit; stillborn child
Full text of Louisiana Louisiana Civil Code § RS 47:297.19 — Tax credit; stillborn child, with citation guidance and answers to common questions.
§ RS 47:297.19. Tax credit; stillborn child
A. There shall be allowed a credit against the tax imposed by this Chapter for an individual who delivers a stillborn child. In order to qualify for the credit, the individual claiming the tax credit shall be a Louisiana taxpayer. The amount of the credit shall be equal to two thousand dollars and shall be claimed in the year in which the stillbirth occurred.
B. For purposes of this Section, the term "stillborn child" shall mean a child for whom all of the following apply:
(1) The child suffered spontaneous fetal death.
(2) The child reached no less than twenty complete weeks of gestation calculated from the date the mother's last normal menstrual period began to the date of delivery, or weighed no less than three hundred fifty grams.
(3) The death of the child required the issuance of a spontaneous fetal death certificate in accordance with the requirements of R.S. 40:49.
(4) The death of the child was not the result of an induced termination of the pregnancy.
C. If the amount of the credit authorized pursuant to the provisions of this Section exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit amount shall constitute an overpayment as defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment from the current collections of the taxes imposed pursuant to this Chapter. The right to a refund shall not be subject to the requirements of R.S. 47:1621(B).
Acts 2021, No. 467, §1, eff. Jan. 1, 2022.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:297.19
What does Louisiana Civil Code § RS 47:297.19 cover?
Section RS 47:297.19 ("Tax credit; stillborn child") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:297.19?
A common citation format is "Louisiana Civil Code § RS 47:297.19" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:297.19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.