LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: SB 76 SLS 22RS 305
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 7, 2022 9:16 AM Author: FIELDS
Dept./Agy.: Higher Education
Subject: Tuition at Postsecondary Education Institutions Analyst: Tim Mathis
POSTSECONDARY ED EN DECREASE SG RV See Note Page 1 of 2
Provides that certain graduate students shall be exempt from mandatory student fees. (gov sig)
Present law provides for the powers and duties of public postsecondary management boards to establish fee amounts
applicable to students attending institutions under their jurisdiction. Proposed law requires institutions to provide payments
to cover or a waiver of any mandatory fee except for tuition in the compensation package of each graduate student who
serves as a teaching assistant or research assistant.
EXPENDITURES 2022-23 2023-24 2024-25 2025-26 2026-27 5 -YEAR TOTAL
State Gen. Fd. $0 $0 INCREASE INCREASE INCREASE $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0
REVENUES 2022-23 2023-24 2024-25 2025-26 2026-27 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 DECREASE DECREASE DECREASE $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0
EXPENDITURE EXPLANATION
Beginning in FY 25, there will be increased expenditures for postsecondary institutions for payments to cover mandatory fees for graduate
students who serve as a teaching or research assistant. Actual costs are indeterminable and will vary for each institution based on the
number of graduate students that hold such positions, current fee amounts, as well as the number of credit hours taken by individual
students. To the extent an institution already provides the exemption, does not enroll and employ a significant number of graduate
students, there will be little to no costs. If institutions waive mandatory fees for graduate assistants and experience significant SGR
revenue loss, institutions may require additional SGF appropriations in order to maintain instructional and other services.
For additional context, fees ranged from $378 to $8,287 for full-time resident graduate students, and $711 to $35,451 for full-time
nonresident students. Graduate assistants at public postsecondary education institutions received the following compensation in 2020:
Compensation Range Number Percent
Less than $5,000 497 11.3%
$5,000 to $9,999 911 20.7%
$10,000 to $14,999 599 13.6%
$15,000 to $19,999 792 18.0%
$20,000 to $24,999 922 20.9%
$25,000 and greater 689 15.6%
Total 4,410 100.0%
REVENUE EXPLANATION
Beginning in FY 25, there will be decreased self-generated revenues (SGR) for postsecondary institutions that do not currently waive
mandatory fees for graduate students who serve as a teaching or research assistant. Actual costs are indeterminable and will vary for each
institution based on the number of graduate students that hold such positions, current fee amounts, as well as the number of credit hours
taken by individual students. To the extent an institution already provides the exemption or does not enroll and employ a significant
number of graduate students, there will be little to no costs. The SGR impact in future fiscal years is indeterminable and will depend on
institutional fees and the number of graduate students employed as teaching or research assistants.
Although the average base salary for a graduate assistant position is $15,370, compensation varies widely on an individual basis (ranging
from $330 to $50,000), depending on the institution and program offering the assistantship or research position, the number of hours
worked, or types of projects involved. Full-time fees for graduate students vary by institution, averaging $2,306 for resident students to
$13,056 for non-resident students. In some cases, the cost to waive mandatory fees will likely exceed the compensation paid to graduate
assistants.
REVENUE EXPLANATION CONTINUED ON PAGE TWO
Senate Dual Referral Rules House
x 13.5.1 >= $100,000 Annual Fiscal Cost {S & H} x 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Evan Brasseaux
x 13.5.2 >= $500,000 Annual Tax or Fee x 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Interim Deputy Fiscal Officer
 LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: SB 76 SLS 22RS 305
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 7, 2022 9:16 AM Author: FIELDS
Dept./Agy.: Higher Education
Subject: Tuition at Postsecondary Education Institutions Analyst: Tim Mathis
CONTINUED EXPLANATION from page one: Page 2 of 2
REVENUE EXPLANATION CONTINUED FROM PAGE ONE
Revenue losses as a result of fee waivers are indeterminable in advance; however, for illustrative purposes, the following
systems estimated the following SGR decrease:
The Louisiana State University (LSU) system estimates an exemption will result in a SGR decrease of $5.2 M. Institutions
estimating significant revenue loss include LSU A&M ($5 M); LSU Health Sciences Center - New Orleans ($118,000); LSU
Health Sciences Center - Shreveport ($30,000); and LSU Shreveport ($50,000).
The Southern University (SU) system estimates an exemption will result in a SGR decrease of $2.4 M. Institutions estimating
significant revenue loss include SU A&M ($946,000); SU Law School ($800,000); and SU New Orleans ($614,000).
The University of Louisiana (UL) system estimates an exemption will result in a SGR decrease of $2.4 M. Institutions
estimating significant revenue loss include LA Tech University ($990,000); UL Monroe ($750,000); UL Lafayette ($559,250);
and Northwestern State University ($96,900). Other institutions estimate revenue losses totaling $20,000 or less.
There is no impact of the proposed legislation on the Louisiana Community and Technical College System (LCTCS) as two-
year colleges do not offer graduate programs.
Senate Dual Referral Rules House
x 13.5.1 >= $100,000 Annual Fiscal Cost {S & H} x 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Evan Brasseaux
x 13.5.2 >= $500,000 Annual Tax or Fee x 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Interim Deputy Fiscal Officer


Statutes affected:
SB76 Original: 17:3351(A)(5)
SB76 Engrossed: 17:3351(A)(5)
SB76 Enrolled: 17:3351(A)(5)
SB76 Act 664: 17:3351(A)(5)