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 for students attending either qualified nonpublic schools or public elementary or secondary laboratory schools operated by public colleges or universities. Additionally, the bill expands the definition of a "qualified school" to include these public laboratory schools, which must also conduct criminal background checks on employees and comply with state employment laws.

The provisions of this act will take effect on January 1, 2026, and will apply to donations made to school tuition organizations that provide scholarships for the 2026-2027 school year and beyond. The amendments aim to broaden the eligibility for scholarships and ensure compliance with educational and safety standards for both nonpublic and public educational institutions.

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)