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Louisiana – Elementary and Secondary School Tuition Deduction

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Louisiana – Elementary and Secondary School Tuition Deduction

Louisiana Elementary and Secondary School Tuition Deduction was enacted and launched in 2008. The individual tax deduction program is open to any taxpayer who has private schooling expenses. Learn more about the program’s details on this page, including eligibility, funding, regulations, legal history, and more.

Program Fast Facts

  • One of four tax deduction programs for educational expenses nationwide

  • 106,549 participating (2012)

  • 14 percent of students eligible statewide

  • Average tax deduction: $4,060 (2012)

  • Average deduction as a percentage of public school per-student spending: 39 percent

Program Details

Louisiana’s Elementary and Secondary School Tuition Deduction Participation

Tax Returns Claiming Deductions
Tax Year

Click the + symbols to learn more about this program’s details.

Louisiana allows parents to claim tax deductions for educational expenses, including private school tuition and fees, uniforms, textbooks, curricular materials, lab schools, and any supplies required by the school.

Student Funding

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.

Friedman Feedback

Louisiana’s individual tax deduction is promising in that any K–12 child enrolled in private school in the state qualifies. Similarly, the deduction does not place any mandates on private schools or service providers. However, in practical use, the $5,000 cap is relatively small for a family’s education expenses and only benefits those households that have state tax liability. For the program to serve more families successfully, Louisiana would have to increase the deduction size.

Rules and Regulations

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Individual Deduction Cap: $5,000
  • Testing Mandates: None

 

Parent Requirements:

  • Must enroll student in a compliant private elementary or secondary school or any public elementary or secondary laboratory school operated by a public college or university
  • Must claim only elementary and secondary school tuition, including:
    • School uniforms required by schools for general day-to-day use
    • Textbooks, curricula, or other instructional materials required by schools
    • School supplies required by schools

Governing Statutes

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

Legal History

No legal challenges have been filed against the program.

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