Tax-Credit Scholarship

Tuition Donation Credit Program

  • Enacted:
    2012
  • Launched:
    2012
Apply Now

Program Stats

  • 53%

    Students Eligible
  • 3,606

    Participating Students (2023-2024)
  • $4,318

    Average Account Value (2023-2024)
  • 29%

    Public School Funding

Program Summary

To qualify for Louisiana’s Tuition Donation Credit Program, students must live in Louisiana and have a household income under 250% of the FPL ($80,375 for a family of four in 2025-2026). They must either be entering kindergarten, have attended public school both semesters in the previous year, or have received a qualifying scholarship previously. Priority goes to returning scholarship students. Families may apply to multiple programs but may not combine scholarships if using an STO scholarship. Scholarships are funded by private donations to STOs, with donors receiving tax credits up to 100% of the portion used for scholarships. For grades K–8, awards may be up to 80% of the prior year’s average per-pupil Minimum Foundation Program funding, for grades 9–12, up to 90%. Scholarships can’t exceed tuition and fees. Payments go quarterly to schools, and parents must restrictively endorse checks. Donors may designate funds for students with disabilities. Unused credits carry forward for three years. 

Funding Mechanism: Private donors fund this program by donating to STOs. They receive tax credits for their donation, up to certain limits. 

Universal Eligibility:
Universal Usage:
Universal Funding:
Truly Universal:

(Last updated December 16, 2025)

Use of Funds

Funds from scholarships may be used to pay tuition and fees at qualifying private schools in Louisiana. The Louisiana Board of Elementary and Secondary Education sets standards for participation in the program. Families apply for the scholarship through STOs. Scholarships are portable and may be used at any school that is an STO partner. Schools must use a lottery if demand exceeds capacity.

(Last updated December 16, 2025)

Program Guidelines

View program requirements for parentsschools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Governing Statutes

La. Rev. Stat. § 47:6301

(Last updated July 15, 2024)