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            A.(1) There shall be allowed a deduction from tax table income for a taxpayer who adopts an infant who is unrelated to the taxpayer and who is less than one year of age through a private agency as defined in Children’s Code Article 1169 or adopts an infant who is unrelated to the taxpayer and who is less than one year of age through an attorney. For purposes of this Section, the age of the infant shall be determined at the time of the adoption placement. The amount of the deduction authorized by this Section shall be equal to five thousand dollars and shall be applicable in the year the adoption becomes final. The amount of the deduction authorized by this Section shall not exceed the total taxable income of the taxpayer.

            (2) The deduction authorized pursuant to the provisions of this Section shall be in lieu of the dependency deduction authorized in La. Rev. Stat. 47:294.

            B. The taxpayer shall maintain all records necessary to verify the adoption and, if requested, shall provide the records to the Department of Revenue when filing the taxpayer’s tax return.

            C. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section, including rules related to the submission of documentation when claiming the deduction.

            Acts 2021, No. 378, §1, eff. Jan. 1, 2022.