---
type: "Bill"
title: "TAX/INCOME TAX: Establishes income tax incentives for taxpayers related to fostering and adopting certain infants and children (EN -$687,000 GF RV See Note)"
description: "TAX/INCOME TAX: Establishes income tax incentives for taxpayers related to fostering and adopting certain infants and children (EN -$687,000 GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "HB 424"
citation: "Louisiana HB 424 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jack McFarland"]
version_count: 6
action_count: 19
vote_count: 2
first_action: "2021-04-01"
last_action: "2021-06-16"
source: "openstates"
source_identifier: "ocd-bill/bb369127-aabc-4fa4-848c-e70036460c31"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240354"
source_hash: "af9c1d9ab666d781c48e270b1dd886184d12b4b6827b7e98eec611831e1fc827"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-la"]
---

# Louisiana HB 424 (2021) — TAX/INCOME TAX: Establishes income tax incentives for taxpayers related to fostering and adopting certain infants and children (EN -$687,000 GF RV See Note)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB424 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1210955)
2. **HB424 Act** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235711)
3. **HB424 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1219765)
4. **HB424 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1223320)
5. **House Floor Amendment, #2617, Wright, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1222905)
6. **HB424 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1231325)

## Votes

- FINAL PASSAGE (#343) — **98–0** (pass) · lower
- FINAL PASSAGE (#689) — **36–0** (pass) · upper

## Sponsors

- Jack McFarland — primary (person)
- C. Denise Marcelle — cosponsor (person)
- Daryl Adams — cosponsor (person)
- Dodie Horton — cosponsor (person)
- Ed Larvadain III — cosponsor (person)
- Foy Gadberry — cosponsor (person)
- Francis C. Thompson — cosponsor (person)
- Gabe Firment — cosponsor (person)
- Joe Stagni — cosponsor (person)
- Kenny Cox — cosponsor (person)
- Lance Harris — cosponsor (person)
- Mack Cormier — cosponsor (person)
- Malinda White — cosponsor (person)
- Mandie Landry — cosponsor (person)
- Mark Wright — cosponsor (person)
- Michael Echols — cosponsor (person)
- Neil Riser — cosponsor (person)
- Patrick O. Jefferson — cosponsor (person)
- Paul Hollis — cosponsor (person)
- Paula Davis — cosponsor (person)
- R. Dewith Carrier — cosponsor (person)
- Rhonda Butler — cosponsor (person)
- Rick Edmonds — cosponsor (person)
- Robert Carter — cosponsor (person)
- Rodney Lyons — cosponsor (person)
- Rodney Schamerhorn — cosponsor (person)
- Tony Bacala — cosponsor (person)
- Troy D. Romero — cosponsor (person)
- Wayne McMahen — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-06-16** Effective date: 01/01/2022
- **2021-06-16** Signed by the Governor. Becomes Act No. 378. `executive-signature`
- **2021-06-08** Sent to the Governor for executive approval. `executive-receipt`
- **2021-06-06** Signed by the President of the Senate on 6/3/2021.
- **2021-06-03** Enrolled and signed by the Speaker of the House.
- **2021-06-03** Received from the Senate without amendments.
- **2021-06-02** Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2021-05-25** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2021-05-24** Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.
- **2021-05-13** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2021-05-12** Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
- **2021-05-11** Read third time by title, amended, roll called on final passage, yeas 98, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2021-05-06** Scheduled for floor debate on 05/11/2021.
- **2021-05-04** Read by title, ordered engrossed, passed to 3rd reading.
- **2021-05-03** Reported favorably (9-0).
- **2021-04-12** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-02** First appeared in the Interim Calendar on 4/2/2021.
- **2021-04-01** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-01** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bb369127-aabc-4fa4-848c-e70036460c31`. Confidence: reported (aggregated from official Louisiana legislature records).