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 32 Engrossed 2023 Regular Session Schlegel
Abstract: Increases the maximum amount of the individual income tax deductions for elementary
and secondary tuition, educational expenses for home-schooled children, and educational
expenses for a quality public education from $5,000 per student per year to $6,000 per
student, per year.
Present law provides for an individual income tax deduction for amounts paid during a taxable year
for tuition and fees required for a student's enrollment in a nonpublic elementary or secondary school
which meets certain qualifications, or to any public elementary or secondary laboratory school which
is operated by a public college or university. Tuition shall include the purchase of school uniforms
required by schools for general day-to-day use, the purchase of textbooks, curricula, or other
instructional materials required by schools, and the purchase of school supplies required by schools.
Present law limits the amount of the deduction to the actual amount of tuition and fees paid by the
taxpayer per child, but no more than $5,000 of deduction per child may be allowed to one or more
taxpayers.
Present law provides for an individual income tax deduction for educational expenses paid during
the taxable year by a taxpayer for the purchase of textbooks and curricula necessary for the home-
schooling of a child. Present law limits the amount of the deduction to 50% of the actual amounts
paid by the taxpayer for the home-schooling of each child, but no more than $5,000 of deduction per
child may be allowed.
Present law provides for an individual income tax deduction for amounts paid during a tax year by
a taxpayer which are associated with a student's enrollment in a public elementary or secondary
school in order to ensure a quality education. Expenses which qualify for the deduction provided
for in present law include the purchase of school uniforms required by such schools for general day-
to-day use, the purchase of textbooks, curricula, or other instructional materials required by such
schools, and the purchase of school supplies required by such schools.
Present law limits the amount of the deduction to 50% of the actual amount paid by the taxpayer per
student, but no more than $5,000 of deduction per student may be allowed.
Proposed law retains present law but increases the maximum amount of the deductions for
elementary and secondary tuition, educational expenses for home-schooled children, and educational
expenses for a quality public education from $5,000 per student, per year to $6,000 per student per
year. Present law provides that in order to qualify for the deduction, the child must qualify as a
dependency exemption on the taxpayer's La. income tax return for either the taxable year or the prior
taxable year.
Proposed law retains present law.
Proposed law is applicable to amounts paid on and after Jan. 1, 2024.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:297.10(A), 297.11(A), and 297.12(B)(1))