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.

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.

• 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

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

No legal challenges have been filed against the program.