The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 6 Engrossed 2019 Regular Session Hensgens
Present law authorized a "temporary teacher deduction" as an individual tax deduction for tax years
2007 and 2008. Proposed law removes this expired deduction.
Proposed law authorizes an individual income tax deduction for eligible teachers of up to $250 of
eligible expenses made by the taxpayer.
Proposed law defines "eligible teacher" as an individual employed as a teacher or aide to provide
classroom instruction to pupils enrolled in a qualified school for at least eight hundred and ten hours
during a tax year.
Proposed law defines "eligible expense" as a necessary and ordinary expense incurred by an eligible
teacher on books, supplies, equipment, software, services, or other material used in a classroom or
instructional setting in a qualified school.
Present law provides deductions for elementary and secondary school expenses incurred by parents
or legal guardians.
Proposed law provides that an expense eligible for one of the parent school expense deductions is
not an eligible expense for purposes of the teacher expense deduction.
Proposed law defines "qualified school" as a school located in La. that is a public elementary and
secondary school or a BESE approved non-public elementary and secondary school.
Proposed law authorizes the secretary of the Dept. of Revenue to promulgate rules and regulations
in accordance with the Administrative Procedure Act to implement the provisions of proposed law.
Proposed law is applicable only to tax years beginning on or after Jan. 1, 2019, and before Jan. 1,
2023.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:293(9)(x), (10), and (11))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill 1. Changes start date of deduction.
2. Makes technical changes.