Skip to main content
Find a Lawyer

Louisiana Revised Statutes Tit. 17, § 3100.1. Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program; creation; purpose; legislative intent

Current as of January 01, 2023 | Updated by Findlaw Staff

A. In order to provide the citizens of Louisiana with financing assistance for education, there is hereby created the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program, referred to in this Chapter as the “START K12 Program” or the “program”. The program shall consist of the establishment of education savings accounts by individuals, groups, or organizations and provisions for the routine deposit of funds to cover elementary and secondary education costs of a designated beneficiary.

B. The legislature hereby finds that the program created by this Chapter is an official state function, offered through an agency of the state that receives state appropriations.

C. (1) It is the intention of the legislature that the program shall be a qualified tuition program as defined in Section 529 of the federal Internal Revenue Code, as amended. Any provision of this Chapter determined to be in conflict with any requirement of the code as applicable to a qualified tuition program shall be superseded by such code provision to the extent necessary to assure that the program continues to meet the code's definition of a qualified tuition program.

(2) Any requirement of this Chapter determined to be more restrictive than the requirements of the federal Internal Revenue Code as applicable to a qualified tuition program may be modified to conform with code requirements by the Louisiana Tuition Trust Authority in accordance with the Administrative Procedure Act.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 17, § 3100.1. Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program; creation; purpose; legislative intent - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-17-sect-3100-1/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard