The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
DIGEST
SB 93 Original 2015 Regular Session Adley
Present law grants a maximum credit of $25 for educational expenses incurred for each child
attending kindergarten, elementary, or secondary school.
Proposed law disallows the credit if the deduction for the payment of tuition and fees for elementary
and secondary school tuition is taken for the child as provided for in R.S. 47:297.10.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:297(D)(1))