House Bill No. [insert number] proposes a sales and use tax exemption for purchases made by the Louisiana Alliance of Children's Advocacy Centers and other nonprofit entities operating as child advocacy centers. These organizations must be governed by a child advocacy board of directors and meet specific requirements outlined in the Louisiana Children's Code. The bill mandates that qualifying child advocacy centers apply annually for a one-year exemption certificate from the Department of Revenue, which will also be responsible for establishing rules and regulations to implement this exemption.

The effective date for this legislation is set for July 1, 2025. The bill aims to support nonprofit organizations dedicated to protecting children at risk of harm due to abuse, neglect, or exploitation by alleviating their financial burden through tax exemptions. This initiative is intended to enhance the operational capacity of these centers, allowing them to focus more resources on their mission of safeguarding children's welfare.