Louisiana

Elementary and Secondary School Tuition Deduction

  • Individual Tax Credit/Deduction
  • Enacted 2008
  • Launched 2008

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, lab schools, and any supplies required by the school. Learn more about the program’s details on this page, including eligibility, funding, regulations, legal history, and more.

We do not administer this program.

Eligibility Test Apply State Groups

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  • 77,102

    Participating Taxpayers (2020–21)

  • 14%

    of Students Eligible Statewide

  • $5,840

    Average Tax Deduction (2020–21)

  • 49%

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

Louisiana’s Elementary and Secondary School Tuition Deduction Participation

Tax Returns Claiming Deductions
Tax Year
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Student Funding

The deductions are worth 100 percent of the total amount spent on tuition, fees and other eligible expenses at private schools. Taxpayers may deduct up to $5,000 per child. Deductions are worth 100 percent of the total amount spent on tuition, fees and other eligible expenses at private schools.

(Last updated March 1, 2023) 

Student Eligibility

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

(Last updated March 1, 2023) 

EdChoice Expert 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 per student cap is relatively small for a family’s education expenses and only benefits those households that have state tax liability, resulting in diminished purchasing power. For the program to serve more families successfully, Louisiana would have to increase the deduction size.

(Last updated March 1, 2023) 

Rules and Regulations

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

Parent Requirements:

  • 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
  • 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

(Last updated March 1, 2023) 

Governing Statutes

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

(Last updated March 1, 2023)