House Bill No. by Representative Freiberg amends R.S. 47:6301 to enhance the income tax credit for donations made to school tuition organizations. The bill defines "school tuition organization" as a tax-exempt entity under Section 501(c)(3) of the Internal Revenue Code, which must allocate at least ninety-five percent of donations received for scholarships to students attending qualified nonpublic schools or public elementary and secondary laboratory schools operated by public colleges or universities. Additionally, the bill stipulates that these organizations must not limit scholarships to students from a single school.

The bill also expands the definition of "qualified school" to include public elementary and secondary laboratory schools operated by public colleges or universities in Louisiana, alongside nonpublic schools approved by the Board of Elementary and Secondary Education. It mandates that these schools conduct criminal background checks on employees and comply with state laws regarding employment in educational settings. The provisions of this act will take effect on January 1, 2026, and will apply to donations made for the 2026-2027 school year and beyond.

Statutes affected:
HB477 Original: 47:6301(B)(1)
HB477 Engrossed: 47:6301(B)(1)
HB477 Enrolled: 47:6301(B)(1)
HB477 Act 282: 47:6301(B)(1)