This bill amends the Louisiana income tax law regarding the tax credit for donations to school tuition organizations. It specifies that a "school tuition organization" must be a tax-exempt entity under Section 501(c)(3) of the Internal Revenue Code and mandates that at least ninety-five percent of the donations received must be used for scholarships. Notably, the bill expands the definition of eligible schools to include not only nonpublic schools but also public elementary or secondary laboratory schools operated by public colleges or universities.

Additionally, the bill outlines that a "qualified school" must be approved by the Board of Elementary and Secondary Education and comply with specific legal criteria. It requires these schools to conduct criminal background checks on employees and prohibits hiring individuals not permitted by state law to work in such 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)