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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:6114

362 words·~2 min read·/la/title-47/47-2602

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RS 47:6114
§6114. Registry of maternal wellness centers
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 of the registry shall be to function as a single database of eligible maternal wellness centers located in Louisiana. The Louisiana Department of Health shall publish and make the registry available to the public on its website. The Louisiana Department of Health shall have no regulatory authority over registered eligible maternal wellness centers.
B. The registry shall not include any organization involved in, or associated with counseling for, or referrals to, abortion clinics, providing medical abortion-related procedures, or pro-abortion advertising.
C.(1) Any organization seeking to be included in the registry shall provide the Louisiana Department of Health with an affidavit that it meets the following criteria:
(a)Verification that the organization is located in Louisiana.
(b)Verification that the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.
(c)A statement that the organization meets the definition requirements of an eligible maternal wellness center as provided in R.S. 47:6112.
(d)Any other information that the Louisiana Department of Health requires by rule.
(2)The affidavit shall be signed by an officer of the organization under penalty of perjury.
(3)The organization shall notify the Louisiana Department of Health of any changes that may affect eligibility under this Section.
D. The Louisiana Department of Health shall review each affidavit and determine whether the organization meets the criteria to be included in the registry. The Louisiana Department of Health shall send notice to the applicant organization and to the secretary of the Department of Revenue of its determination.
E. Registered eligible maternal wellness centers shall complete an annual form and provide the form to the Louisiana Department of Health no later than February first of each year in order to verify that the organization continues to meet the criteria of a maternal wellness center.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
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