House Bill No. by Representative Lyons proposes the enactment of R.S. 47:305.21, which establishes a sales and use tax exemption for certain nonprofit child advocacy organizations in Louisiana. Specifically, the bill exempts purchases made by the Louisiana Alliance of Children's Advocacy Centers and other qualifying nonprofit entities that operate as child advocacy centers, provided they are governed by a child advocacy board of directors and meet the requirements outlined in the Louisiana Children's Code.

To qualify for this exemption, these organizations must apply annually for a one-year exemption certificate. The bill also authorizes the secretary of the Department of Revenue to create rules and regulations necessary for implementing this exemption, including the establishment of a form for nonprofit entities to apply. The effective date for this act is set for July 1, 2025.