Nonrefundable tax credit replaces Tuition Donation Rebate Program.
The Louisiana Federation for Children (LFC), the state’s voice for educational choice, applauds the passage of Act 377 by the Louisiana State Legislature. Act 377, which replaces the Tuition Donation Rebate (TDR) Program with a nonrefundable tax credit for taxpayer donations that provide scholarships to students for attendance at a qualified nonpublic school of their parent’s choice, was signed into law by Governor John Bel Edwards. The original TDR Program was enacted by Louisiana Legislature in 2012.
Senate Education Chairman Sen. Dan W. “Blade” Morrish and Rep. Kirk Talbot championed the legislation, demonstrating their commitment to expanding school choice options and improving the quality of education in Louisiana.
“Louisiana’s tax credit scholarship program will provide families with greater access to high-quality private schools by providing incentives for businesses and individuals to get involved in education reform,” said Ann Duplessis, President of the Louisiana Federation for Children.
“This new legislation allows taxpayers to invest in the state’s educational system, improving an already successful program that gives students from low and moderate-income families the opportunity to attend quality schools,” Duplessis added.
To qualify for the tax credit, a taxpayer must file a Louisiana income tax return. Scholarship awards shall not exceed the lesser of actual tuition and fees at the qualified school or 80 percent of the state average Minimum Foundation Program (MFP) per pupil funding amount for the previous year in the case of a qualified student enrolled in kindergarten through eighth grade, or 90 percent of the state average MFP per pupil funding amount for the previous year in the case of a qualified student enrolled in ninth through twelfth grade.
Louisiana’s private school choice options provide an opportunity for every child to achieve his or her full potential. More than 8,700 students currently benefit from the Louisiana Scholarship Program, the Tuition Donation Rebate Program and the School Choice Program for Certain Students with Exceptionalities.
LFC supports a wide range of educational choice initiatives, so that high quality public, charter and private schools flourish and parents can select the quality school that works best for their children. LFC also fights against bills and regulatory attacks that would create barriers for families in existing school choice programs.
Ann Duplessis is a former state legislator where she served on the Senate Education Committee and fought successfully to expand educational options for Louisiana’s children by authoring and supporting numerous pieces of school choice legislation. Duplessis resides in New Orleans and remains active in numerous civic activities.