RÉSUMÉ DIGEST
ACT 423 (HB 32) 2023 Regular Session Schlegel
Existing law provides for an individual income tax deduction for actual 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 includes 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.
Prior law limited the amount of the deduction to no more than $5,000 per child.
Existing law provides for an individual income tax deduction of 50% of the actual amounts
paid during the taxable year by a taxpayer for the purchase of textbooks and curricula
necessary for the home-schooling of a child.
Prior law limited the amount of the deduction to no more than $5,000 per child.
Existing law provides for an individual income tax deduction of 50% of the actual 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 existing 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.
Prior law limited the amount of the deduction to no more than $5,000 per student.
New law 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.
New law is applicable to amounts paid on and after Jan. 1, 2024.
Effective upon signature of governor (June 27, 2023).
(Amends R.S. 47:297.10(A), 297.11(A), and 297.12(B)(1))