The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 25 Engrossed 2017 Regular Session Morrell
Present law provides an $18.00 individual income tax credit for each qualified dependent child who
was in school in kindergarten through 12th grade at least part of the year.
Present 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.
Proposed law sunsets the entire credit beginning on January 1, 2017.
Present law in Section 5 of Act No. 125 of the 2015 Regular Session increases the credit to $25.00
on June 30, 2018.
Proposed law repeals the provision of Section 5 of Act No. 125 of the 2015 Regular Session that
increases the credit.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:297(D)(intro para) and (D)(1); repeals R.S. 47:297(D)(2) as amended by Sec. 5
of Acts 2015 No. 125)