2009 Tuition and Expense Tax Credit Information

During the 2009 regular Louisiana legislative session, the Legislature enacted legislation that allows a state income tax deduction for elementary school tuition and fees. 

Louisiana Revised Statue 47:297:10 allows an income tax deduction for amounts paid during 2009 by a taxpayer for tuition and fees required for a dependent's enrollment in a nonpublic elementary and/or secondary school. The deduction is for 50% of the actual amount of tuition and fees paid by the taxpayer during 2009 per dependent, limited to $5000. the total amount of the deductionmay not exceed the taxpayer's total taxable income. For the purposes of this deduction, tuition also includes the following expenses:
a. Purchase of school uniforms required by school for general day-to-day use.
b. Purchases of textbooks, curricula, or other instructional materials required by schools.
c. Purchase of school supplies required by schools.

For further information please consult Revenue Information Bulletin No. 09-019 on the LA Department of Revenue website or your tax advisor to see if you qualify for the credit.

EDLINE site for Tuition and Expense Tax Credit Information.