Enacted 2008 • Launched 2008 • Individual Tax Deduction
Louisiana provides an individual tax deduction for educational expenses, including private
school tuition and fees, uniforms, textbooks, curricular materials, and any supplies required by
the school. The deduction also includes tuition and fees at university-run “lab schools,” as well
as educational expenses for public schools and students whose parents choose homeschooling
options.
Latest Stats (2011)
- Taxpayers participating: 98,873
- Average tax deduction value: $3,943
Program Details
Maximum tax relief* as a percentage of
Louisiana’s total per-student spending ($10,701)
*Estimation based on tax rate for Louisiana’s median income for a family of four.
Tax Deduction Value
The deduction is worth 100 percent of the total amount spent on tuition, fees, and other eligible
expenses at private schools, and 50 percent of expenses paid for homeschooling and public
schools. It is capped at $5,000 per child.
Student Eligibility
All K-12 students are eligible.
Legal Developments
No legal challenges have been filed against the program.
Rules & Regulations
- Who Qualifies?: Public / Private / Home School
- Income Limit: None
- Jurisdiction Limit: Statewide
- Enrollment Cap: None
- Personal Credit/Deduction Cap: D=$5,000
Governing Statutes
Louisiana Revised Statutes 47:293(9)(a)(xiv), (xv) and (xvi); and 297.10 through 297.12.
Friedman Contact
Robbie Rhinesmith | robbie@edchoice.org
Additional Links
The Louisiana Department of Education maintains a website here: http://www.revenue.louisiana.gov/sections/individual/SchoolExpenseDeduction.aspx.
Louisiana Acts 2011, No. 121 (Senate Bill 13) expanded the deduction. That bill is available here: http://www.legis.state.la.us/billdata/streamdocument.asp?did=760277.
