SLS 21RS-211 ORIGINAL
2021 Regular Session
SENATE CONCURRENT RESOL UTION NO. 49
BY SENATOR TALBOT
TAX/TAXATIONRequests the Department of Revenue and the state Department of
Education to jointly report on the implementation of tax credits for donations to school
tuition organizations.
1 A CONCURRENT RESOL UTION
2 To urge and request the state Department of Revenue and state Department of Education to
3 jointly provide a report to the legislature by October 31, 2021, regarding the income
4 tax credits provided for donations to school tuition organizations (STO).
5 WHEREAS, since 2013, R.S. 47:6301 has provided for an income tax credit for
6 donations a taxpayer makes to a STO; and
7 WHEREAS, at least ninety-five percent of the donations received by a STO must be
8 used to provide scholarships to qualified students for attendance at a qualified nonpublic
9 school of their parent's choice; and
10 WHEREAS, a "qualified student" means a child who is a member of a family
11 residing in Louisiana with a total household income that does not exceed two hundred fifty
12 percent of the federal poverty level; and
13 WHEREAS, the maximum amount for a scholarship provided by a STO to a
14 qualified student in kindergarten through eighth grade cannot exceed the school's tuition and
15 mandatory fees or eighty percent of the state average Minimum Foundation Program (MFP)
16 per pupil funding amount for the previous year, whichever is less; and
17 WHEREAS, the maximum amount for a STO scholarship awarded to a qualified
18 student in grades nine through twelve cannot exceed the school's tuition and mandatory fees
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SLS 21RS-211 ORIGINAL
1 or ninety percent of the state average MFP per pupil funding amount for the previous year,
2 whichever is less; and
3 WHEREAS, it is important to understand the total financial impact of the STO tax
4 credit and scholarship program on the finances of the state; and
5 WHEREAS, a joint report by the state Department of Revenue and the state
6 Department of Education to the legislature should provide important information regarding
7 the costs and benefits of the STO tax credit and scholarship program to students and the
8 state; and
9 WHEREAS, the joint report should at a minimum provide the following information
10 in total and for each fiscal year since the tax credits have been in effect:
11 (1)The total number of students receiving scholarships from a STO.
12 (2)The amount of state revenue foregone as a result of the tax credit.
13 (3)The average STO scholarship amount provided per student.
14 (4)The average per pupil amounts provided (state, local, and combined) in the
15 applicable MFP formula approved by the legislature.
16 (5)The actual amount of state and local funds that would have been spent on the
17 students receiving STO scholarships had they attended their assigned public
18 school in the preceding school year.
19 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
20 urge and request the state Department of Revenue and state Department of Education to
21 jointly provide a report to the Senate committees on education, revenue and fiscal affairs,
22 and finance, and the House committees on education, ways and means, and appropriations,
23 by October 31, 2021, regarding the income tax credits provided for donations to school
24 tuition organizations.
25 BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
26 secretary of the state Department of Revenue and the state superintendent of education.
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SLS 21RS-211 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Cheryl Serrett.
DIGEST
SCR 49 Original 2021 Regular Session Talbot
Requests the state departments of Revenue and Education to jointly provide a report to the
legislature by October 31, 2021, regarding the tax credits provided for donations to a school
tuition organization.
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