--- type: "Bill" title: "TAX/INCOME TAX: Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note)" description: "TAX/INCOME TAX: Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note)" jurisdiction: "us/states/la" legislature: "Louisiana Legislature" session: "2025" identifier: "HB 238" citation: "Louisiana HB 238 (2025)" classification: ["bill"] subjects: [] status: "enacted" primary_sponsors: ["Jack McFarland"] version_count: 9 action_count: 33 vote_count: 5 first_action: "2025-04-01" last_action: "2025-06-20" source: "openstates" source_identifier: "ocd-bill/5fdeb02a-1f50-4541-8b4e-08bcb4acb776" source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248166" source_hash: "7e23721b27a7c75372ff49fe690e9b17cc2e69e042c72f4d3ff3f0ede15cbd65" 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 238 (2025) — TAX/INCOME TAX: Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note) ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **HB238 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1400950) 2. **Conference Committee Report, #4338, House Adopted, Senate Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1424285) 3. **HB238 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425954) 4. **HB238 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411258) 5. **HB238 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1413155) 6. **House Floor Amendment, #2336, McFarland, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411749) 7. **Senate Committee Amendment, #2160, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1417435) 8. **Senate Committee Amendment, #2205, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1417837) 9. **HB238 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1424836) ## Votes - ADOPT (#941) — **36–0** (pass) · upper - REJECT SENATE AMENDMENTS (#814) — **95–0** (pass) · lower - ADOPT CONFERENCE REPORT (#1212) — **100–0** (pass) · lower - FINAL PASSAGE (#527) — **36–0** (pass) · upper - FINAL PASSAGE (#302) — **95–0** (pass) · lower ## Sponsors - Jack McFarland — primary (person) - Adrian Fisher — cosponsor (person) - Alonzo Knox — cosponsor (person) - Beryl Amedee — cosponsor (person) - Beth Billings — cosponsor (person) - Brian Glorioso — cosponsor (person) - Candace N. Newell — cosponsor (person) - Charles Owen — cosponsor (person) - Daryl Adams — cosponsor (person) - Dodie Horton — cosponsor (person) - Emily Chenevert — cosponsor (person) - Francis C. Thompson — cosponsor (person) - Jason Dewitt — cosponsor (person) - Jason Hughes — cosponsor (person) - Jerome Zeringue — cosponsor (person) - John Wyble — cosponsor (person) - Joy Walters — cosponsor (person) - Kathy Edmonston — cosponsor (person) - Kyle M. Green , Jr. — cosponsor (person) - Laurie Schlegel — cosponsor (person) - Michael Melerine — cosponsor (person) - Peter Egan — cosponsor (person) - Phillip Tarver — cosponsor (person) - Rashid Young — cosponsor (person) - Rodney Schamerhorn — cosponsor (person) - Steven Jackson — cosponsor (person) - Sylvia Taylor — cosponsor (person) - Tehmi Chassion — cosponsor (person) - Tony Bacala — cosponsor (person) - Wilford Carter , Sr. — cosponsor (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2025-06-20** Effective date: 06/20/2025. - **2025-06-20** Signed by the Governor. Becomes Act No. 349. `became-law, executive-signature` - **2025-06-12** Sent to the Governor for executive approval. `executive-receipt` - **2025-06-12** Signed by the President of the Senate. - **2025-06-12** Enrolled and signed by the Speaker of the House. `enrolled` - **2025-06-11** Notice of Senate adoption of Conference Committee Report. - **2025-06-11** Notice House adopted the Conference Committee Report. - **2025-06-11** Conference Committee Report read; adopted by a vote of 36 yeas and 0 nays. - **2025-06-11** Conference Committee Report read, roll called, yeas 100, nays 0. The Conference Committee Report was adopted. - **2025-06-11** Rules suspended. - **2025-06-11** Conference Committee report received. Lies over under the rules. - **2025-06-10** Conference committee report received. - **2025-06-09** Notice of Senate conferees appointed. - **2025-06-09** Senate conference committee members appointed: Foil, Mizell, and Womack. - **2025-06-04** Notice House Conference Committee members appointed. - **2025-06-04** House conferees appointed: McFarland, Emerson, and Chenevert. - **2025-06-03** Notice House rejected the Senate amendments. - **2025-06-03** Read by title, roll called, yeas 95, nays 0, Senate amendments rejected, conference committee appointment pending. - **2025-06-02** Scheduled for concurrence on 06/03/2025. - **2025-06-02** Received from the Senate with amendments. `receipt` - **2025-06-01** The amended bill was read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage` - **2025-05-29** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3` - **2025-05-28** Committee amendments read and adopted. Read by title and referred to the Legislative Bureau. - **2025-05-27** Reported with amendments. `committee-passage-favorable` - **2025-05-13** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee` - **2025-05-12** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1` - **2025-05-08** Read third time by title, amended, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate. `passage` - **2025-05-06** Scheduled for floor debate on 05/08/2025. - **2025-05-06** Read by title, ordered engrossed, passed to 3rd reading. `reading-3` - **2025-05-05** Reported favorably (11-0). `committee-passage-favorable` - **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee` - **2025-04-01** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee` - **2025-04-01** Prefiled. `filing` ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5fdeb02a-1f50-4541-8b4e-08bcb4acb776`. Confidence: reported (aggregated from official Louisiana legislature records).