Louisiana § RS 47:297.21 - Tax deduction; private adoption of certain infants
Full text of Louisiana Louisiana Civil Code § RS 47:297.21 — Tax deduction; private adoption of certain infants, with citation guidance and answers to common questions.
§ RS 47:297.21. Tax deduction; private adoption of certain infants
A.(1) There shall be allowed a deduction from tax table income for a taxpayer who adopts an infant who is unrelated to the taxpayer and who is less than one year of age through a private agency as defined in Children's Code Article 1169 or adopts an infant who is unrelated to the taxpayer and who is less than one year of age through an attorney. For purposes of this Section, the age of the infant shall be determined at the time of the adoption placement. 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.
(2) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B. The taxpayer 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. 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.
Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:297.21
What does Louisiana Civil Code § RS 47:297.21 cover?
Section RS 47:297.21 ("Tax deduction; private adoption of certain infants") 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 47:297.21?
A common citation format is "Louisiana Civil Code § RS 47:297.21" (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 47:297.21 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.