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            The legislature hereby determines that quality prenatal and postnatal care and support ensures healthy outcomes for Louisiana mothers and their children. Maternal wellness centers assist mothers with essential services such as prenatal and parenting classes, counseling, medical resources, and assistance with material needs. It is the intent of this Chapter to provide incentives for entities and individuals to donate to eligible maternal wellness centers that improve the quality of life for Louisiana mothers and families.

            Acts 2023, No. 437, §1.

NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.