HLS 14RS-1345 ENGROSSED
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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. 780
BY REPRESENTATIVE TALBOT
TAX/TAX REBATES: Provides relative to the requirements of certain school tuition
organizations and the definition of a "qualified student" for purposes of the rebate
AN ACT1
To amend and reenact R.S. 47:6301(B)(1)(c)(iv) and (viii) and (3), relative to the rebate for2
donations to school tuition organizations; to provide with respect to requirements of3
certain school tuition organizations; to provide with respect to the definition of a4
"qualified student" for purposes of the rebate; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:6301(B)(1)(c)(iv) and (viii) and (3) are hereby amended and7
reenacted to read as follows: 8
ยง6301. Rebates; donations to school tuition organizations9
* * *10
B.(1)11
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(c) A school tuition organization which provides scholarships to qualified13
students shall do all of the following:14
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(iv) Provide scholarships to qualified students on a first-come, first-served16
basis, with priority given to students who received a scholarship from the school17
tuition organization or the Student Scholarships for Educational Excellence Program18
in the previous year.19
* * *20 HLS 14RS-1345 ENGROSSED
HB NO. 780
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(viii) Ensure that scholarships granted to qualified students are portable1
during the school year and can be used at any qualifying school served by the school2
tuition organization that accepts a qualified student. If the parent of a qualified3
student who is receiving a scholarship desires the student to move to a new qualified4
school served by the school tuition organization during a school year, the scholarship5
amount may be prorated.6
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(3)(a) For purposes of this Section, a "qualified student" shall mean a child8
who is a member of a family that resides in Louisiana with a total household income9
that does not exceed an amount equal to two hundred fifty percent of the federal10
poverty level based on the federal poverty guidelines established by the federal office11
of management and budget. A qualified student shall also be and who meets any of12
the following:13
(i) Is a student who is entering kindergarten for the first time,.14
(ii) Is a student who attended a public school the previous year ,.15
(iii) Is or a student who received a scholarship from a school tuition16
organization or the Student Scholarships for Educational Excellence Program for the17
previous school year.18
(b) Any qualified student receiving a scholarship from a school tuition19
organization pursuant to the provisions of this Section shall be prohibited from20
receiving any other publicly funded scholarship, voucher, or other form of financial21
assistance specific to that student for purposes of attending a nonpublic school;22
however, a qualified student may receive scholarships from multiple school tuition23
organizations not to exceed the lesser of eighty percent of the state average24
Minimum Foundation Program per pupil funding amount for the previous year in the25
case of a qualified student enrolled in kindergarten through eighth grade, or ninety26
percent of the state average Minimum Foundation Program per pupil funding amount27 HLS 14RS-1345 ENGROSSED
HB NO. 780
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for the previous year in the case of a qualified student enrolled in ninth through1
twelfth grade.2
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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. 780
Abstract: Includes Student Scholarship for Education Excellence Program in scholarship
priority and definition of "qualified student" and specifies that the requirement of a
school tuition organization to ensure the portability of a scholarship and the proration
of the scholarship amount only applies to qualified schools served by the school
tuition organization.
Present law authorizes a rebate for donations a taxpayer makes to a school tuition
organization (STO) 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 an STO to fund a scholarship to a qualified student.
Present law provides relative to the requirement that an STO provide scholarships to
qualified students on a first-come, first served basis with priority given to students who
received a scholarship the previous year.
Proposed law specifies, with respect to the priority given to students who received a
scholarship the previous year, that the scholarship was from either the STO or the Student
Scholarships for Educational Excellence Program.
Present law requires an STO to ensure that scholarships granted to qualified students are
portable during the school year and can be used at any qualifying school that accepts a
qualified student. Authorizes the scholarship amount to be prorated if a parent desires their
student to move to a new qualified school during a school year.
Proposed law specifies that the STO's obligation to ensure that the scholarship is portable
and that tuition amount is prorated only applies to a qualifying school served by the STO.
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
school the previous year, or a student who received a scholarship from an STO for the
previous school year.
Proposed law retains present law but adds to the definition of a "qualified student", a student
who received a scholarship from the Student Scholarships for Educational Excellence
Program.
(Amends R.S. 47:6301(B)(1)(c)(iv) and (viii) and (3))