Louisiana DOR Proposes Amending Income Tax Rule on Donations to Qualifying Foster Care Credit

The Louisiana Department of Revenue (DOR) proposed amendments to the rule governing the donations to qualifying foster care charitable organization credit for income tax purposes. The proposed rule aims to update or repeal provisions that duplicate or conflict with statutory provisions for this tax credit. Comments on the proposed rule are due by Jan. 26, 2026. [La. Dep’t of Revenue, Proposed Reg. Section 61:I.1925, 12/20/25 La. Reg.]