RÉSUMÉ DIGEST
ACT 375 (SB 25) 2017 Regular Session Morrell
Prior law provided an $18 individual income tax credit for each qualified dependent child
who was in school in kindergarten through 12th grade at least part of the year.
Prior law disallowed 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.
New law provides this credit for educational expenses incurred before January 1, 2017,
which sunsets the entire credit beginning on January 1, 2017.
Prior law in Section 5 of Act No. 125 of the 2015 Regular Session increases the credit to $25
on June 30, 2018. New 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 (June 23, 2017).
(Amends R.S. 47:297(D)(intro para) and (D)(1); repeals R.S. 47:297(D)(2) as amended by
Sec. 5 of Act 125 of 2015 RS)