§297.22. Tax credit; pregnancy-related deaths

            A.(1) There shall be allowed a credit against the tax imposed by this Chapter for the reasonable funeral and burial expenses associated with the pregnancy-related death of a person. The estate of the deceased person may claim the credit. If the estate of the deceased person does not claim the credit, the individual who actually paid the funeral and burial expenses may claim the credit. However, in order to qualify for the credit, the individual or estate claiming the credit shall be a Louisiana taxpayer. The amount of the credit shall be equal to the actual reasonable funeral and burial expenses paid or five thousand dollars, whichever is less, and shall be claimed in the year in which the death occurred.

            (2) For purposes of this Section, the following terms shall have the following meanings:

            (a) "Pregnancy-related death" shall mean the death of a Louisiana resident while pregnant, during labor and delivery, or within one year after childbirth from a pregnancy complication, a chain of events initiated by the pregnancy, or the aggravation of an unrelated condition by the normal effects of the pregnancy.

            (b) "Reasonable funeral and burial expenses" shall mean costs and fees associated with transportation of the remains, embalming or cremation services, caskets, plots, grave markers, or headstones, funeral home facility and staff services, and other related professional services. The term "reasonable funeral and burial expenses" shall not mean costs and fees associated with flowers, vaults, or urns.

            B. 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).

            C. The taxpayer claiming the credit authorized pursuant to the provisions of this Section shall maintain all records necessary to verify the amount of reasonable funeral and burial expenses paid and if requested, shall provide the records to the Department of Revenue when filing the taxpayer's tax return.

            Acts 2021, No. 470, §1, eff. Jan. 1, 2022.