Louisiana House Bill HB670

Louisiana 2013 Regular Session

• Introduced: 4/8/13

Caption

Deletes requirement that a student be listed as a dependent for a taxpayer to receive the private school education income tax deduction

Impact

By removing the dependency requirement, the bill aims to broaden the eligibility criteria for tax deductions related to educational expenses. This could potentially benefit a wider range of families who have enrolled their children in nonpublic education institutions, ultimately encouraging increased enrollment in such schools. The maximum deduction of $5,000 per child per year will still apply, but the bill intends to allow more families to access this financial relief regardless of their dependency status.

Summary

House Bill 670 seeks to amend existing state taxation laws by eliminating the requirement for a student to be listed as a dependent on a taxpayer's income tax return in order to qualify for the private school education income tax deduction. This change would make it easier for taxpayers to claim deductions for tuition and fees paid for their children's education in nonpublic elementary and secondary schools or public laboratory schools operated by colleges or universities.

Sentiment

The sentiment surrounding HB 670 appears to be generally supportive among advocates for educational choice and private school options. Supporters argue that it aligns with the principle of allowing parents greater flexibility and autonomy in choosing educational pathways for their children, without the restrictions of dependency declarations. However, there may be concerns raised about the implications of increased tax deductions for private schooling, particularly in relation to public school funding.

Contention

One point of contention revolves around the potential financial impact on state revenues due to increased tax deductions for more families. Critics may argue that while the intent is to support educational choice, it could inadvertently weaken public school funding by incentivizing parents to opt for private education over public options. Additionally, the change may prompt discussions on equity in access to quality education, as families with different income levels might utilize the deductions in various ways.