HLS 14RS-632 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 779
BY REPRESENTATIVE TALBOT
TAX/TAX REBATES: Provides relative to the definition of a "qualified student" for
purposes of rebates for donations to school tuition organizations
AN ACT1
To amend and reenact R.S. 47:6301(B)(3), relative to the rebate for donations to school2
tuition organizations; to provide with respect to the definition of a "qualified student"3
for purposes of the rebate; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:6301(B)(3) is hereby amended and reenacted to read as follows:6
ยง6301. Rebates; donations to school tuition organizations7
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B.9
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(3)(a) For purposes of this Section, a "qualified student" shall mean a child11
who is a member of a family that resides in Louisiana with a total household income12
that does not exceed an amount equal to two hundred fifty percent of the federal13
poverty level based on the federal poverty guidelines established by the federal office14
of management and budget. A qualified student shall also be and who meets any of15
the following criteria:16
(i) Is a student who is entering kindergarten for the first time, . 17
(ii) Is a student who attended a public school the previous year , . 18
(iii) Is or a student who received a scholarship from a school tuition19
organization for the previous school year.20 HLS 14RS-632 ORIGINAL
HB NO. 779
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(iv) Is a student currently enrolled in a public school which no longer1
provides a safe environment for the student due to acts of violence or threats of2
violence, bullying, including cyberbullying, use of illegal drugs or alcohol, arson,3
sexual activity, theft of personal property, and excessive disciplinary referrals and4
classroom disruptions.5
(b) Any qualified student receiving a scholarship from a school tuition6
organization pursuant to the provisions of this Section shall be prohibited from7
receiving any other publicly funded scholarship, voucher, or other form of financial8
assistance specific to that student for purposes of attending a nonpublic school;9
however, a qualified student may receive scholarships from multiple school tuition10
organizations not to exceed the lesser of eighty percent of the state average11
Minimum Foundation Program per pupil funding amount for the previous year in the12
case of a qualified student enrolled in kindergarten through eighth grade, or ninety13
percent of the state average Minimum Foundation Program per pupil funding amount14
for the previous year in the case of a qualified student enrolled in ninth through15
twelfth grade.16
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Talbot HB No. 779
Abstract: Adds to the definition of a "qualified student" for purposes of the rebate for
donations to school tuition organizations, any student enrolled in a public school
which no longer provides a safe environment for the student due to certain specific
acts or threats of violence.
Present law authorizes a rebate for donations a taxpayer makes to a school tuition
organization which provides scholarships to qualified students to attend a qualified school.
The amount of the rebate is equal to the actual amount of the taxpayer's donation used by a
school tuition organization to fund a scholarship to a qualified student.
Present law defines a "qualified student" as a child who is a member of a family that resides
in La. with a total household income that does not exceed an amount equal to 250% of the
federal poverty level based on the federal poverty guidelines. A qualified student shall also
be a student who is entering kindergarten for the first time, a student who attended a public HLS 14RS-632 ORIGINAL
HB NO. 779
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are additions.
school the previous year, or a student who received a scholarship from a school tuition
organization for the previous school year.
Proposed law retains present law but adds to the definition of "qualified student" a student
enrolled in a public school which no longer provides a safe environment for the student due
to acts of violence or threats of violence, bullying, including cyberbullying, use of illegal
drugs or alcohol, arson, sexual activity, theft of personal property, and excessive disciplinary
referrals and classroom disruptions.
(Amends R.S. 47:6301(B)(3))