Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011 ENROLLED
SENATE BILL NO. 13
BY SENATORS MARIONNEAUX AND WAL SWORTH AND REPRESENTATI VES
GREENE, BALDONE, CARTER, HENRY, ROBIDEAUX AND
TEMPLET
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
taxpayers if the child qualifies as a dependency exemption on the taxpayer's18
Louisiana income tax return for either the taxable year or the prior taxable year. The19
amount of the deduction authorized in this Section shall not exceed the total taxable20
income of the individual.21
* * *22
Section 2. The provisions of this Act shall be applicable to all income tax years23
beginning on and after January 1, 2011.24
ACT No. 121 SB NO. 13 ENROLLED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Section 3. This Act shall become effective upon signature by the governor or, if not1
signed by the governor, upon expiration of the time for bills to become law without signature2
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If3
vetoed by the governor and subsequently approved by the legislature, this Act shall become4
effective on the day following such approval.5
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: