Elementary and Secondary School Tuition Deduction

Louisiana’s individual tax deduction is promising in that any K–12 child enrolled in private school in the state qualifies. Similarly, the deduction does not place any mandates on private schools or service providers. All K–12 Louisiana private school students are eligible. Any taxpayer that has private school educational expenses may claim the deduction. _(Last updated July 15, 2024)_

The deduction can be used for tuition and fees required for a dependent’s enrollment in a nonpublic elementary or secondary school, the purchase of school uniforms required by schools for general use, purchases of textbooks, curricula, or other instructional materials require by schools, and purchase of school supplies required by schools. For home educated students, qualified educational expenses include amounts paid for the purchase of textbooks and curricula necessary for homeschooling. _(Last updated July 15, 2024)_

The deduction is worth 100% of the total amount spent on qualifying nonpublic education or 50% of the total amount spent on qualifying education, up to a maximum deduction of $6,000. _(Last updated July 15, 2024)_

No legal challenges have been filed against the program. _(Last updated July 15, 2024)_