Enacted 2008 • Launched 2008 • Individual Tax Deduction
Louisiana allows individual tax deductions for educational expenses, including private school tuition
and fees, uniforms, textbooks, curricular materials, and any supplies required by the school. The
deductions also include tuition and fees at university-run “lab schools.”
Latest Stats (2012)
- Taxpayers participating: 106,549
- Average tax deduction value: $4,060
Tax Deduction Value
The deductions are worth 100 percent of the total amount spent on tuition, fees, and other eligible
expenses at private schools. Individuals may deduct up to $5,000 per child.
All K-12 Louisiana private school students are eligible. Any taxpayer that has private school educational
expenses may claim the deduction.
No legal challenges have been filed against the program.
Rules & Regulations
• Income Limit: None
• Prior Year Public School Requirement: None
• Geographic Limit: Statewide
• Enrollment Cap: None
• Individual Deduction Cap: $5,000
• Testing Mandates: None
La. Rev. Stat. §§ 47:293(9)(a)(xiv) and 297.10.
Doran Moreland | firstname.lastname@example.org
How to apply: http://www.louisianabelieves.com/schools/tuition-donation-rebate-program