La. Revenue and Taxation § 47:297.10

Current with changes from the 2024 Legislative Session

Section 47:297.10 - Tax deduction; elementary and secondary school tuition

A. There shall be allowed a deduction from tax table income for the sum of amounts paid during the taxable year by a taxpayer for tuition and fees required for a student's enrollment in a nonpublic elementary or secondary school which complies with the criteria set forth in Brumfield, et al. v. Dodd, et al. 425 F. Supp. 528 and Section 501(c)(3) of the Internal Revenue Code, or to any public elementary or secondary laboratory school which is operated by a public college or university, if the student qualifies as a dependency exemption on the taxpayer's Louisiana income tax return. The deduction authorized by this Section shall be equal to the actual amount of tuition and fees paid by the taxpayer per child, but no more than six thousand dollars of deduction per child may be allowed to one or more taxpayers if the child qualifies as a dependency exemption on the taxpayer's Louisiana income tax return for either the taxable year or the prior taxable year. The amount of the deduction authorized in this Section shall not exceed the total taxable income of the individual.

B. For purposes of this Section, tuition shall include the following:

(1) The purchase of school uniforms required by schools for general day-to-day use.

(2) The purchase of textbooks, curricula, or other instructional materials required by schools.

(3) The purchase of school supplies required by schools.

C. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S. 17:3100.5 and that are used to pay tuition and fees for a student's enrollment in a nonpublic elementary or secondary school or to any public elementary or secondary laboratory school operated by a public college or university shall not be eligible for the deduction authorized pursuant to this Section.

La. Revenue and Taxation § 47:297.10

Acts 2008, 2nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2011, No. 121, §1, eff. June 24, 2011, applicable to tax years beginning on and after Jan. 1, 2011; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2023, No. 423, §1, eff. June 27, 2023.

Amended by Acts 2023, No. 423,s. 1, eff. 6/27/2023, app. 1/1/2024.

Amended by Acts 2021, No. 52,s. 2, eff. 1/1/2022.

Acts 2008, 2nd Ex. Sess., No. 8, §1, eff. 3/24/2008, applicable to amounts paid on and after 1/1/2009; Acts 2009, No. 451, §1, eff. 7/8/2009; Acts 2009, No. 460, §1, eff. 7/8/2009; Acts 2011, No. 121, §1, eff. 6/24/2011, applicable to tax years beginning on and after 1/1/2011.