Louisiana Revised Statutes Tit. 17, § 4037.2. Purpose

(1) To recognize that Article VIII, Section 1 of the Constitution of Louisiana requires that “(t)he legislature shall provide for the education of the people of the state and shall establish and maintain a public educational system.” The public educational system is established to ensure that every person is afforded an equal educational opportunity and prohibits the use of state dollars in a manner that would have the effect of discriminating in providing equal educational opportunities for all students. The legislature further recognizes the importance of parental choice in providing an education choice for their children, as well as the necessity that all students have access to quality educational opportunities.

(2) To create an opportunity for each parent to set aside part of their tax dollars in an educational scholarship account in order to provide the best educational opportunities for their child, whether the child's best opportunities are found at a public school, charter school, private school, home study program, or at a faith-based or religious school.