Louisiana - Tuition Donation Rebate Program

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Louisiana – Tuition Donation Credit Program

Louisiana – Tuition Donation Credit Program

Louisiana’s Tuition Donation Credit Program is a tax-credit scholarship program enacted and launched in 2012. It was designed to encourage donors to contribute to scholarship organizations that help students from low-income households access the private learning options best suited to their needs. Learn more about the program details on this page, including eligibility, funding, regulations, legal history and more.

Program Fast Facts

  • 2,115 participating students (2017–18)

  • 48 percent of families with children income-eligible statewide

  • 3 scholarship organizations awarding scholarships (2019–20)

  • 228 participating schools (2019–19)

  • Average scholarship value: $4,379 (2019–20)

  • Value as a percentage of public school per-student spending: 39 percent

Program Details

Louisiana’s Tuition Donation Credit Program Participation

Students Participating
School Year Ending

Click the + symbols to learn more about this program’s details.

Louisiana taxpayers can receive tax rebates for donations they make to school tuition organizations (STOs), nonprofits that provide private school scholarships. There is no cap on available rebates.

Student Funding

For students in grades K–8, scholarships can be worth up to 80 percent of the state average Minimum Foundation Program (MFP) funding per pupil for the previous year ($4,229 in 2019–20). For grades 9–12, scholarships can be worth up to 90 percent of that same figure ($4,757 in 2019–120).

Student Eligibility

Students must come from families whose household income is less than 250 percent of the federal poverty line ($64,375 for a family of four in 2019–20). Additionally, they either must be entering kindergarten, have attended a public school in both semesters during the previous school year or have previously received a scholarship. Students who received a voucher under the Louisiana Scholarship Program in the previous school year are also eligible.

EdChoice Expert Feedback

Louisiana’s tax-credit scholarship program is very strong on funding, as there is no cap on the amount of credits donors can claim; moreover, individual scholarships can be worth up to 80 percent of the average state funding per pupil in grades K–8 and 90 percent in grades 9–12. However, the program limits eligibility based on enrollment status and income. The income restrictions mean only about half of families statewide are eligible to receive scholarships. The program also places a number of unnecessarily burdensome regulations on participating schools. Schools must use lotteries to admit students and administer the state math and language arts tests to scholarship students, both of which could dissuade private schools from participating and the latter of which creates a strong incentive for participating schools to narrow their curriculum and “teach to the test.” For this promising program to grow successfully, the legislature should give participating private schools more autonomy and expand eligibility to include all students.

Rules and Regulations

  • Income Limit: 250 percent x Poverty
  • Prior Year Public School Requirement: Yes
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Scholarship Cap: $4,229 (K–8), $4,757 (9–12)
  • Testing Mandates: State
  • Credit Value: 100 percent
  • Total Credit Cap: None
  • Budget Cap: None


STO Requirements:

  • Use at least 95 percent of contributions for scholarships
  • Conduct background checks on its employees and board members
  • Pay out at least 75 percent of all funds from donations annually
  • Report annually to the state:
    • Total number and dollar amount of contributions received
    • Total number and dollar amount of scholarships awarded
    • Total amount expended on administrative costs
    • Tuition and fee amounts published by participating schools
    • Information on contributions made by each contributor
    • Financial information report by a certified public accountant

Governing Statutes

Legal History

No legal challenges have been filed against the program.

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