The original instrument was prepared by Riley Boudreaux. The following digest,
which does not constitute a part of the legislative instrument, was prepared by
Thomas L. Tyler.
DIGEST
SB 93 Reengrossed 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 nonpublic
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))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Specifies that proposed law applies only to nonpublic school expenses.
Senate Floor Amendments to engrossed bill
1. Technical Legislative Bureau amendments.