Individual Tax Credit/Deduction

Elementary and Secondary School Tuition Deduction

Louisiana Elementary and Secondary School Tuition Deduction is open to any taxpayer who has private schooling expenses, including private school tuition and fees, uniforms, textbooks, curricular materials, laboratory schools, and any supplies required by the school.

We do not administer this program.

  • Enacted:
    2008
  • Launched:
    2008
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Program Stats

  • 63,355

    Participating Taxpayers (2024)

  • 13%

    of Students Eligible Statewide

  • $5,922

    Average Tax Deduction (2022-2023)

  • 45%

    Average Deduction as a Percentage of Public School Per-Student Spending

Student Eligibility

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

(Last updated July 15, 2024)

Use of Funds

The deduction can be used for tuition and fees required for a dependent’s enrollment in a nonpublic elementary or secondary school, the purchase of school uniforms required by schools for general use, purchases of textbooks, curricula, or other instructional materials require by schools, and purchase of school supplies required by schools. For home educated students, qualified educational expenses include amounts paid for the purchase of textbooks and curricula necessary for homeschooling.

(Last updated July 15, 2024)

Funding Amount & Source

The deduction is worth 100% of the total amount spent on qualifying nonpublic education or 50% of the total amount spent on qualifying education, up to a maximum deduction of $6,000.

(Last updated July 15, 2024)

Program Guidelines

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Refundable: No
  • Enrollment Cap: None
  • Credit Value: 100% nonpublic, 50% home educated
  • Taxpayer Deduction Cap: $6,000/student
  • Testing Mandates: None
  • Special Needs Pathway: None

Participant and Family Guidelines

  • Education Requirements: N/A
  • Parent Supplemented Funds/Scholarships: Allowed
  • Miscellaneous: Nonpublic school must be approved by the Louisiana Board of Elementary and Secondary Education as compliant with Brumfield et al. v. Dodd et al., 425 F. Supp. 528 (E.D. La. 1976), which prohibits racial segregation and racial discrimination, or must be a laboratory school operated by a public college or university

(Last updated July 15, 2024)

Governing Statutes

La. Rev. Stat. §§ 47:293(9)(a)(xiv) and 47:297.10–47:297.11

(Last updated July 15, 2024)

Legal History

No legal challenges have been filed against the program.

(Last updated July 15, 2024)