§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.