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))