Enacted 2008 • Launched 2008
Louisiana provides an individual tax deduction for educational expenses, including private school tuition and fees as well as uniforms, textbooks, curricular materials, and any school supplies required by the school. This deduction helps mitigate the cost of choosing a private school, making it easier for families to exercise choice. The deduction also includes tuition and fees at university-run “lab schools,” as well as educational expenses for public schools and home school students.
Latest Stats (2010)
- Families Participating: 96,926
- Average Tax Deduction Value: $2,381
Program Details
Program Type
Individual Tax Deduction
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. The average deduction in 2010 was $2,381.
Participation
Almost 97,000 families currently participate in this tax deduction program.
Student Eligibility
All K–12 Louisiana 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.
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