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Bill

HB 313

TAX/SALES-USE-EXEMPT: Exempts purchases made by child advocacy centers from state and local sales and use taxes (EN -$275,000 GF RV See Note)

2025 Regular Session Introduced by Rodney Lyons

Louisiana exempts child advocacy centers from sales and use taxes, reducing state revenue by ~$275,000 annually to support nonprofit services for traumatized children.

Becomes Act No. 494 without the Governor's signature.
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Bill Summary · HB 313

Legislative bill overview

HB 313 exempts child advocacy centers from paying state and local sales and use taxes on their purchases. The bill became Act No. 494 on July 1, 2025, without requiring the Governor's signature. This exemption applies to all goods and services these centers acquire in conducting their operations.

Why is this important

Child advocacy centers provide critical services to children who have experienced abuse, neglect, or trauma, including forensic interviews, counseling referrals, and coordination with law enforcement. The tax exemption reduces operational costs for these nonprofit organizations, allowing them to redirect resources toward direct services. However, the state estimates this will reduce general fund revenue by approximately $275,000 annually.

Potential points of contention

  • Revenue impact: The $275,000 annual loss to state general fund revenue could affect other state programs or services, particularly if the exemption is broader than anticipated
  • Scope of exemption: Unclear whether exemption covers all purchases or only those directly related to child advocacy services, potentially creating compliance and audit challenges
  • Equity concerns: Other nonprofits serving vulnerable populations (domestic violence shelters, homeless services) may seek similar exemptions, creating pressure for expanded tax expenditures

Compiled from official sources — confirm details with the bill’s official record.

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