§ 47:6111 The legislature hereby determines that quality prenatal and postnatal care and support ensures healthy outcomes for Louisiana mothers and their children. Maternal wellness centers as
§ 47:6112 For purposes of this Chapter, the following terms shall be defined as follows:
§ 47:6113 A. There shall be a credit against any Louisiana income tax for qualified donations made to an eligible maternal wellness center. The credit shall be an amount equal to fifty percent
§ 47:6114 A. The Louisiana Department of Health shall establish and maintain, in accordance with the provisions of this Chapter, a voluntary registry of maternal wellness centers. The purpose
§ 47:6115 A. If the Department of Revenue finds that a taxpayer has knowingly obtained a tax credit in violation of the provisions of this Chapter, including but not limited to fraud or misrep
§ 47:6116 A.(1) The Department of Revenue shall promulgate rules and regulations necessary for the purpose of administering the tax credit pursuant to this Chapter in accordance with the provi

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle VII > Chapter 2-A - Maternal Wellness Center Tax Credits

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Oversight: Committee review of the activities of a Federal agency or program.