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 484 Original 2025 Regular Session Zeringue
Abstract: Adds disabled students to the list of qualified students eligible to participate in the school
tuition organization tax credit program.
Present law authorizes an income tax credit for donations a taxpayer makes during a taxable year
to a school tuition organization (STO) that provides scholarships to qualified students to attend a
qualified school. In order to qualify for the credit, the donation shall be made by a taxpayer who
is required to file a La. income tax return. The amount of the credit shall be equal to the actual
amount of the taxpayer's donation used by an STO to fund a scholarship to a qualified student, which
shall not include administrative costs.
Present law authorizes the credit to be used in addition to any federal tax credit or deduction earned
for the same donation. However, a taxpayer shall not receive any other state tax benefit for which
the taxpayer has received a tax credit pursuant to present law. Further provides that if the amount
of the tax credit exceeds the total tax liability of the taxpayer in the taxable year, the amount of the
credit not used as an offset against tax liability may be carried forward as a credit against subsequent
income tax liabilities for a period not to exceed three taxable years.
Present law defines a "qualified student" as a child who is a member of a family that resides in La.
with a total household income that does not exceed 250% of the federal poverty level base and who
meets any of the following:
(1)Is a student who is entering kindergarten for the first time.
(2)Is a student who attended a public school the previous year.
(3)Is a student who received a scholarship from a school tuition organization or the Student
Scholarships for Educational Excellence Program for the previous school year.
Proposed law retains present law but adds students with disabilities to the list of qualified students
and exempts disabled students from the household income limitation provided for in present law.
Proposed law also adds scholarships from a state funded school choice program rather than the
Student Scholarships for Excellence Program to the types of scholarships a qualified student can
receive.
Present law prohibits a qualified student from receiving a scholarship from an STO and also
receiving any other publicly funded scholarship, voucher, or other form of financial assistance specific to that student for purposes of attending a nonpublic school.
Proposed law changes present law by authorizing rather than prohibiting a qualified student to
receive a scholarship from an STO and to also receive any other publicly funded scholarship,
voucher, or other form of financial assistance specific to that student for purposes of attending a
nonpublic school.
Effective January 1, 2026, and applicable to donations made to an STO which provides scholarships
to qualified students to attend a qualified school for the 2025-2026 school year and thereafter.
(Amends R.S. 47:6301(B)(3))