The Friedman Foundation for Educational Choice

Advancing Milton and Rose D. Friedman's Vision of School Choice for All Children

Louisiana - Elementary and Secondary School Tuition Deduction

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

Program Details

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.

Student Eligibility
All K-12 Louisiana private school students are eligible. Any taxpayer that has private school educational expenses may claim the deduction.

Legal Developments
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

Governing Statutes
La. Rev. Stat. §§ 47:293(9)(a)(xiv) and 297.10.

Friedman Contact
Doran Moreland | doran@edchoice.org

Related Research

10/30/2014 The School Starter Checklist: Meeting the Private Education Regulations in States with School Choice
3/19/2012 Louisiana K-12 and School Choice Survey
3/8/2012 Lessons for Louisiana from Florida’s K-12 Education Revolution

Related News

3/12/2014 National Review Online | Choosing to Learn
1/23/2014 U.S. voucher, school choice enrollment reaches record high
8/15/2013 Sharing your story in “The ABCs” can be as easy as one, two, three
1/23/2013 “The ABCs of School Choice,” 2013 Edition, Now Available
7/2/2012 Pelican Post | Louisiana Voucher Applications Roll Forward Despite Union Lawsuits
3/20/2012 Times-Picayune | Citizens Support Gov. Jindal's Voucher Expansion, Poll Shows
3/19/2012 New Poll Shows Bayou State Supports School Choice
3/8/2012 Study Shows Louisiana Students Can Benefit From More School Choice
7/18/2011 WORLD | School Choice Gains Support
7/5/2011 Wall Street Journal | The Year of School Choice

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