Louisiana 2015 Regular Session

Louisiana Senate Bill SB223

Introduced
4/3/15  
Introduced
4/3/15  
Refer
4/3/15  
Refer
4/13/15  
Report Pass
5/18/15  

Caption

Establishes the Student Adjustment for a Valuable Education (SAVE) Credit Program. (gov sig)

Impact

The SAVE Credit Program is expected to have a significant impact on state tax legislation by creating a new mechanism for handling education-related fees through tax credits. This program will enable parents and legal guardians to offset costs associated with higher education fees while also encouraging charitable donations to support educational institutions. Furthermore, the total value of these credits will be capped based on the net increase in state tobacco tax revenue, thus linking educational funding to specific tax collections. This strategy aims to increase financial support for students in postsecondary education.

Summary

Senate Bill 223, introduced by Senator Donahue, establishes the Student Adjustment for a Valuable Education (SAVE) Credit Program. This program provides for two types of tax credits: the SAVE Fee Credit, which benefits students or their guardians for mandatory fees at public postsecondary institutions, and the SAVE Scholarship Credit, which incentivizes donations to nonprofits supporting these educational fees. This bill aims to alleviate the financial burden of higher education for families by offering transferable, nonrefundable credits against various state taxes, including sales, income, and franchise taxes starting January 1, 2015, for the SAVE Fee Credit and January 1, 2016, for the SAVE Scholarship Credit.

Sentiment

The sentiment surrounding SB 223 appears to be positive, with advocates highlighting its potential to enhance access to education and reduce financial strain on families. Supporters appreciate the initiative to create a structured financial assistance mechanism through tax credits, which they see as a vital step in promoting educational access. However, concerns might arise regarding the dependency on tobacco tax revenues for funding educational credits, prompting discussions about the stability and equity of funding sources in supporting public education.

Contention

While the bill anticipates boosting educational funding through innovative tax credits, contention may surface regarding the overall effects of establishing such a credit system. Critics could argue that relying on tobacco taxes could send mixed signals about health priorities and educational funding. Additionally, questions may arise about the distribution of credits and whether they adequately address the needs of low-income students compared to those who may not require such financial assistance. As the bill moves through the legislative process, scrutiny regarding these issues is expected.

Companion Bills

No companion bills found.

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