House Bill No. [insert bill number] amends Louisiana's tax code to allow university laboratory schools to participate in the student tuition organization (STO) tax credit program. The bill modifies the definition of "qualified school" to include laboratory schools operated by public colleges or universities, alongside existing nonpublic elementary and secondary schools. It also stipulates that these laboratory schools must conduct criminal background checks on their employees, similar to the requirements for nonpublic schools.

The changes will take effect on January 1, 2026, and will apply to donations made to STOs that provide scholarships for the 2026-2027 school year and beyond. This legislation aims to expand educational opportunities by enabling more schools to benefit from the tax credit program, thereby increasing the availability of scholarships for students attending qualified institutions.

Statutes affected:
HB477 Original: 47:6301(B)(1)