DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 20 Original 2020 Second Extraordinary Session Edmonds
Abstract: Establishes an income tax deduction for certain educational expenses for an eligible child
paid or incurred by a taxpayer between March 13, 2020, and Dec. 31, 2020, as a result of the
COVID-19 pandemic.
Proposed law establishes an income tax deduction for the following expenses that were paid or
incurred by the taxpayer between March 13, 2020, and Dec. 31, 2020, as a result of the COVID-19
pandemic that occurred in 2020:
(1)Tuition and mandatory fees for a student who transferred from a public elementary or
secondary school that did not offer in-person educational services to an approved nonpublic
elementary or secondary school that offered in-person educational services.
(2)Expenses for educational coaching services for an in-person facilitator of virtual education
delivered by a public or approved nonpublic elementary or secondary school provided that
the facilitator is not an immediate family member of the taxpayer.
Proposed law provides that the amount of the deduction shall be equal to the actual amount of
eligible tuition, fees, or educational coaching services incurred or paid by the taxpayer per eligible
child or $5,000, whichever is less. Prohibits the amount of the deduction from exceeding the total
taxable income of the individual.
Proposed law defines an "approved nonpublic elementary or secondary school" as a nonpublic
elementary or secondary school located in La. which complies with the criteria set forth in Brumfield,
et al. v. Dodd, et al. and complies with Section 501(c)(3) of the Internal Revenue Code, or any public
elementary or secondary laboratory school which is operated by a public college or university.
Proposed law defines an "eligible child" as a student who qualifies as a dependency exemption on
the taxpayer's La. income tax return for either the taxable year or the prior taxable year.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:297.15)