House Bill No. [insert number] aims to establish a sales and use tax exemption for certain nonprofit child advocacy organizations in Louisiana by enacting R.S. 47:305.21. The bill specifies that purchases made by the Louisiana Alliance of Children's Advocacy Centers and other qualifying nonprofit entities that operate as child advocacy centers, governed by a child advocacy board of directors and meeting specific requirements outlined in the Louisiana Children's Code, will be exempt from sales and use taxes imposed by taxing authorities.

Additionally, the bill mandates that these organizations must apply annually for a one-year exemption certificate, with the secretary of the Department of Revenue responsible for promulgating necessary rules and regulations to implement this exemption, including the establishment of a form for application. The effective date for this legislation is set for July 1, 2025.