Louisiana Revised Statutes Tit. 17, § 2990.2. Definitions

(1) “Child”, “children”, or “student” means any child or children between the ages of six and fifteen whose attendance at a public or private day school is required by R.S. 17:221 who attends a nonpublic school and all such children beyond the age of fifteen up to the age of eighteen actually enrolled in a nonpublic school as defined in this Section.

(2) “Nonpublic school” means any nonprofit elementary or secondary school within the state of Louisiana or which may hereafter be established within the state of Louisiana, offering education to the children of this state in any grades from grades one through twelve, wherein a pupil may fulfill the requirements of the Compulsory School Attendance Law and is in compliance with the Civil Rights Acts of 1964.

(3) “Parent” or “low income parent” means the parent, tutor, or other person residing within the state of Louisiana having control or charge of any child as defined in this Section whose total annual income for the previous year did not exceed $7,500.00 or, who meets the requirements of R.S. 17:2990.3(2).

(4) “Total annual income” means the total amount actually earned in the tax year as reflected in the federal or state income tax return. If both parents earn income, both shall be considered in determining the total.