La. R.S. 47:297.11 — Tax deduction; educational expenses for home-schooled children

A. There shall be allowed a deduction from tax table income for educational expenses
paid during the taxable year by a taxpayer for home-schooling of a child if the child is
claimed as a dependent on the taxpayer's federal income tax return. The deduction authorized
by this Section shall be equal to fifty percent of the actual amount of qualified educational
expenses paid by the taxpayer for the home-schooling of each 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. For purposes of this Section, qualified educational expenses
shall include amounts expended for the purchase of textbooks and curricula necessary for
home-schooling of each child. The amount of the deduction authorized by this Section shall
not exceed the total taxable income of the individual.
B. 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.
Acts 2008, 2
nd
Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid
on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1,
eff. July 8, 2009; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2023, No. 423, §1, eff. June
27, 2023; Acts 2025, No. 349, §1, eff. June 20, 2025.