SLS 25RS-140 ORIGINAL
2025 Regular Session
SENATE BILL NO. 13
BY SENATOR FOIL
TAX EXEMPTIONS. Increases the individual income tax exemption for deposits into the
START K12 Program accounts. (8/1/25)
1 AN ACT
2 To amend and reenact R.S. 17:3100.5(A)(1)(b), relative to the Louisiana Student Tuition
3 Assistance and Revenue Trust Kindergarten Through Grade Twelve Program; to
4 increase the individual income tax exemption for deposits into an education savings
5 account; to provide for applicability; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 17:3100.5(A)(1)(b) is hereby amended and reenacted to read as
8 follows:
9 ยง3100.5. Education savings accounts; types, use, limitations, and disclosures
10 A.(1) * * *
11 (b)(i) For tax years beginning on and after January 1, 2022, and before
12 January 1, 2026, amounts that an account owner deposits into an education savings
13 account shall be exempt from inclusion in the account owner's taxable income for the
14 purposes of state individual income tax up to a maximum of one thousand two
15 hundred dollars per beneficiary per taxable year for account owners filing single
16 returns and up to a maximum of two thousand four hundred dollars per beneficiary
17 per taxable year for account owners filing joint returns, as provided in R.S.
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 13
SLS 25RS-140 ORIGINAL
1 47:293(9)(a)(xxv). If an account owner deposits less than the maximum one
2 thousand two hundred dollars per year in an owned account and files a single return
3 or if married account owners deposit less than the maximum of two thousand four
4 hundred dollars per year in an account or accounts for a beneficiary and file a joint
5 return, the difference between the total deposits and one thousand two hundred
6 dollars or two thousand four hundred dollars, respectively, shall roll over to
7 subsequent years and shall be exempt from inclusion in the account owner's taxable
8 income for the purposes of state income tax in addition to the one thousand two
9 hundred dollars or two thousand four hundred dollars in the year actually deposited,
10 as provided in R.S. 47:293(9)(a)(xxv).
11 (ii) For tax years beginning on and after January 1, 2026, amounts that
12 an account owner deposits into an education savings account shall be exempt
13 from inclusion in the account owner's taxable income for the purposes of state
14 individual income tax up to a maximum of two thousand four hundred dollars
15 per beneficiary per taxable year for account owners filing single returns and up
16 to a maximum of four thousand eight hundred dollars per beneficiary per
17 taxable year for account owners filing joint returns, as provided in R.S.
18 47:293(9)(a)(xxv). If an account owner deposits less than the maximum two
19 thousand four hundred dollars per year in an owned account and files a single
20 return or if married account owners deposit less than the maximum of four
21 thousand eight hundred dollars per year in an account or accounts for a
22 beneficiary and file a joint return, the difference between the total deposits and
23 two thousand four hundred dollars or four thousand eight hundred dollars,
24 respectively, shall roll over to subsequent years and shall be exempt from
25 inclusion in the account owner's taxable income for the purposes of state income
26 tax in addition to the two thousand four hundred dollars or four thousand eight
27 hundred dollars in the year actually deposited, as provided in R.S.
28 47:293(9)(a)(xxv).
29 * * *
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 13
SLS 25RS-140 ORIGINAL
1 Section 2. The provisions of this Act shall be applicable for taxable periods
2 beginning on or after January 1, 2026.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle B. Clapinski.
DIGEST
SB 13 Original 2025 Regular Session Foil
Present law (R.S. 17:3100.1 et seq.) provides for the La. Student Tuition Assistance and
Revenue Trust Kindergarten Through Grade Twelve (START K12) Program, an education
savings program for certain expenses associated with enrolling in grades kindergarten
through 12.
Present law exempts annual deposits to a START K12 account from the account owner's
state individual income tax for up to $1,200 for single filers and $2,400 for joint filers per
beneficiary beginning on and after January 1, 2022. If less than the maximum annual
deposits are deposited in any year, then the difference between the total deposit and the
annual maximum rolls over to subsequent years and is exempt from inclusion in the account
owner's state taxable income.
Proposed law increases the annual exemption from $1,200 to $2,400 for single filers and
from $2,400 to $4,800 for joint filers per beneficiary beginning on and after January 1, 2026,
and otherwise retains present law. If less than the maximum annual deposits are deposited
in any year, then the difference between the total deposit and $2,400 for single filers or
$4,800 for joint filers rolls over to subsequent years and is exempt from inclusion in the
account owner's state taxable income.
Applicable for taxable periods beginning on or after January 1, 2026.
Effective August 1, 2025.
(Amends R.S. 17:3100.5(A)(1)(b))
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.