2021 Regular Session ENROLLED
SENATE CONCURRENT RESOL UTION NO. 49
BY SENATOR TALBOT
A CONCURRENT RESOL UTION
To urge and request the state Department of Revenue and state Department of Education to
jointly provide a report to the legislature by October 31, 2021, regarding the income
tax credits provided for donations to school tuition organizations (STO).
WHEREAS, since 2013, R.S. 47:6301 has provided for an income tax credit for
donations a taxpayer makes to an STO; and
WHEREAS, at least ninety-five percent of the donations received by an STO must
be used to provide scholarships to qualified students for attendance at a qualified nonpublic
school of their parent's choice; and
WHEREAS, a "qualified student" means a child who is a member of a family
residing in Louisiana with a total household income that does not exceed two hundred fifty
percent of the federal poverty level; and
WHEREAS, the maximum amount for a scholarship provided by an STO to a
qualified student in kindergarten through eighth grade cannot exceed the school's tuition and
mandatory fees or eighty percent of the state average Minimum Foundation Program (MFP)
per pupil funding amount for the previous year, whichever is less; and
WHEREAS, the maximum amount for an STO scholarship awarded to a qualified
student in grades nine through twelve cannot exceed the school's tuition and mandatory fees
or ninety percent of the state average MFP per pupil funding amount for the previous year,
whichever is less; and
WHEREAS, it is important to understand the total financial impact of the STO tax
credit and scholarship program on the finances of the state; and
WHEREAS, a joint report by the state Department of Revenue and the state
Department of Education to the legislature should provide important information regarding
the costs and benefits of the STO tax credit and scholarship program to students and the
state; and
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WHEREAS, the joint report should at a minimum provide the following information
in total and for each fiscal year since the tax credits have been in effect:
(1) The total number of students receiving scholarships from an STO.
(2) The amount of state revenue foregone as a result of the tax credit.
(3) The average STO scholarship amount provided per student.
(4) The average per pupil amounts provided (state, local, and combined) in the
applicable MFP formula approved by the legislature.
(5) The actual amount of state and local funds that would have been spent on the
students receiving STO scholarships had they attended their assigned public school in the
preceding school year.
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
urge and request the state Department of Revenue and state Department of Education to
jointly provide a report to the Senate committees on education, revenue and fiscal affairs,
and finance, and the House committees on education, ways and means, and appropriations,
by October 31, 2021, regarding the income tax credits provided for donations to school
tuition organizations.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
secretary of the state Department of Revenue and the state superintendent of education.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
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