Louisiana § RS 47:297.20 - Tax deduction; adoption from foster care
Full text of Louisiana Louisiana Civil Code § RS 47:297.20 — Tax deduction; adoption from foster care, with citation guidance and answers to common questions.
§ RS 47:297.20. Tax deduction; adoption from foster care
A.(1) There shall be allowed a deduction from tax table income for a taxpayer who adopts a child who is in foster care, as defined in Children's Code Article 603, or a youth receiving extended foster care services pursuant to the Extended Foster Care Program Act. The amount of the deduction authorized by this Section shall be equal to five thousand dollars and shall be applicable in the year the adoption becomes final. The amount of the deduction authorized by this Section shall not exceed the total taxable income of the taxpayer claiming the deduction.
(2) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B. The taxpayer claiming the deduction authorized pursuant to the provisions of this Section shall maintain all records necessary to verify the adoption and, if requested, shall provide the records to the Department of Revenue when filing the taxpayer's tax return.
C.(1) The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section, including rules related to the submission of documentation when claiming the deduction.
(2) If the rules promulgated pursuant to this Subsection require the submission of a deduction eligibility certification letter and the secretary of the Department of Revenue determines that the process of obtaining that letter is an impediment to, or causes an undue burden for, claiming of the deduction provided for in this Section, then the secretary may amend such rules to provide for an alternative process for certification of eligibility for the deduction. The process may include certification on a standardized form promulgated by the secretary in rule.
Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 349, §1, eff. June 20, 2025.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:297.20
What does Louisiana Civil Code § RS 47:297.20 cover?
Section RS 47:297.20 ("Tax deduction; adoption from foster care") 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 47:297.20?
A common citation format is "Louisiana Civil Code § RS 47:297.20" (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 47:297.20 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.