Louisiana Revised Statutes Tit. 47, § 297.10. Tax deduction; elementary and secondary school tuition

A. There shall be allowed a deduction from tax table income for the sum of amounts paid during the taxable year by a taxpayer for tuition and fees required for a student's enrollment in a nonpublic elementary or secondary school which complies with the criteria set forth in Brumfield, et al. v. Dodd, et al. 425 F. Supp. 528 and Section 501(c)(3) of the Internal Revenue Code 1, or to any public elementary or secondary laboratory school which is operated by a public college or university, if the student is claimed as a dependent on the taxpayer's federal income tax return. The deduction authorized by this Section shall be equal to the actual amount of tuition and fees paid by the taxpayer per child, but no more than six thousand dollars of deduction per child may be allowed to one or more taxpayers if the child is claimed as a dependent on the taxpayer's federal income tax return for either the taxable year or the prior taxable year. The amount of the deduction authorized in this Section shall not exceed the total taxable income of the individual.

B. For purposes of this Section, tuition shall include the following:

C. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S. 17:3100.5 and that are used to pay tuition and fees for a student's enrollment in a nonpublic elementary or secondary school or to any public elementary or secondary laboratory school operated by a public college or university shall not be eligible for the deduction authorized pursuant to this Section.