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.
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.
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. Deductions are worth 100 percent of the total amount spent on tuition, fees and other eligible expenses at private schools.
All K–12 Louisiana private school students are eligible. Any taxpayer that has private school educational expenses may claim the deduction.
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, resulting in diminished purchasing power. For the program to serve more families successfully, Louisiana would have to increase the deduction size.
La. Rev. Stat. §§ 47:293(9)(a)(xiv) and 297.10
No legal challenges have been filed against the program.