The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 224 Engrossed 2019 Regular Session Boudreaux
Present law provides a credit for the amount of the taxpayer's donation actually used by a school
tuition organization (STO) to fund a scholarship to a qualified student, which shall not include
administrative costs.
Present law requires payments of scholarships four times a year.
Proposed law reduces the required scholarship payments to two per year.
Present law requires that scholarship payments be made in the form of a check that is mailed to the
parent of the child receiving the scholarship.
Proposed law eliminates the requirement that all scholarship payments be made by paper check.
Proposed law authorizes a school tuition organization to withhold scholarship payments designated
for a qualified student if one or more previous payments were not approved by the parent for deposit
into the account of the qualified school where the student is or was previously enrolled.
Present law requires that the school tuition organization prepare and submit an annual report to the
Department of Education by Jan. 1 of each year.
Proposed law changes the annual report due date to Jan. 31.
Present law authorizes the Department of Education to grant a 30-day extension for the annual report
upon good cause shown by the school tuition organization.
Proposed law changes the 30-day extension to an automatic extension provided that the school
tuition organization requests the extension before the due date of the report.
Effective January 1, 2020.
(Amends R.S. 47:6301(B)(1)(c)(v), (ix), and (x))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Removes provision related to determining the amount of the credit.