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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 13
BY SENATOR MARIONNEAUX
TAX/INCOME/PERSONAL. Removes the 50% cap on the deduction from taxable income
of tuition and fees paid by a taxpayer for a dependent child to a nonpublic elementary or
secondary school or to a public elementary or secondary lab school which is operated by a
public college or university, making the deduction equal to the full amount paid up to $5,000
per child. (gov sig)
AN ACT1
To amend and reenact R.S. 47:297.10(A), relative to income tax deductions; to authorize a2
deduction for the amount of certain tuition and fees paid to certain elementary and3
secondary schools; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:297.10(A) is hereby amended and reenacted to read as follows:6
§297.10. Tax deduction; elementary and secondary school tuition7
A. There shall be allowed a deduction from tax table income for the sum of8
amounts paid during the taxable year by a taxpayer for tuition and fees required for9
a student's enrollment in a nonpublic elementary or secondary school which complies10
with the criteria set forth in Brumfield, et al. v. Dodd, et al. 425 F. Supp. 528 and11
Section 501(c)(3) of the Internal Revenue Code, or to any public elementary or12
secondary laboratory school which is operated by a public college or university, if13
the student qualifies as a dependency exemption on the taxpayer's Louisiana income14
tax return. The deduction authorized by this Section shall be equal to fifty percent15
of the actual amount of tuition and fees paid by the taxpayer per child, but no more16
than five thousand dollars of deduction per child may be allowed to one or more17 SB NO. 13
SLS 11RS-119 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
taxpayers if the child qualifies as a dependency exemption on the taxpayer's1
Louisiana income tax return for either the taxable year or the prior taxable year. The2
amount of the deduction authorized in this Section shall not exceed the total taxable3
income of the individual.4
* * *5
Section 2. The provisions of this Act shall be applicable to all income tax years6
beginning on and after January 1, 2011.7
Section 3. This Act shall become effective upon signature by the governor or, if not8
signed by the governor, upon expiration of the time for bills to become law without signature9
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If10
vetoed by the governor and subsequently approved by the legislature, this Act shall become11
effective on the day following such approval.12
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Marionneaux (SB 13)
Present law authorizes a deduction from taxable income equal to 50% of "tuition and fees"
paid by a taxpayer for a dependent child to a nonpublic elementary or secondary school or
to any public elementary or secondary laboratory school which is operated by a public
college or university. The deduction is limited to $5,000 per child.
"Tuition" is defined as the following:
(1) The purchase of school uniforms required by schools for general day-to-day use.
(2) The purchase of textbooks, curricula, or other instructional materials required by
schools.
(3) The purchase of school supplies required by schools.
Proposed law removes the 50% cap, making the deduction equal to the full amount paid by
such taxpayers up to $5,000 per child.
Applicable to all income tax years beginning on and after January 1, 2011.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:297.10(A))