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            For purposes of this Chapter, the following terms shall be defined as follows:

            (1)(a) “Eligible maternal wellness center” means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and:

            (i) Is located in Louisiana.

            (ii) Is registered with the Louisiana Department of Health and included on the list of registered eligible maternal wellness centers published on the Louisiana Department of Health website pursuant to the provisions of this Chapter.

            (iii) Provides services primarily and exclusively intended to meet the prenatal and postnatal needs of mothers and children including prenatal, infant care, breastfeeding, and parenting education; peer or professional counseling; and pregnancy tests administered by a registered nurse.

            (iv) Provides resources including a list of locations where pregnant women can apply for Medicaid and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) and a list of local obstetrics and gynecology doctors that accept Medicaid.

            (v) Provides adoption education and referrals and a comprehensive list of community resources addressing the ancillary needs of women and children.

            (vi) Provides material needs through direct assistance and referrals throughout pregnancy and for a minimum of two years after delivery such as infant supplies and clothing, maternity clothing, housing assistance, food, utilities, and transportation.

            (vii) Is affiliated with at least one national organization for pregnancy centers including Heartbeat International, Care Net, or the National Institute of Family and Life Advocates.

            (b) “Eligible maternal wellness center” shall not include any organization involved in, or associated with counseling for, or referrals to, abortion clinics, providing medical abortion-related procedures, or pro-abortion advertising.

            (2) “Qualified donation” shall mean a donation made to an eligible maternal wellness center to assist mothers with essential services and material needs.

            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.