Louisiana

Elementary and Secondary School Tuition Deduction

  • Individual Tax Credit/Deduction
  • Enacted 2008
  • Launched 2008

Louisiana Elementary and Secondary School Tuition Deduction is open to any taxpayer who has private schooling expenses, including private school tuition and fees, uniforms, textbooks, curricular materials, laboratory schools, and any supplies required by the school.

We do not administer this program.

Eligibility Test Apply

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  • 63,355

    Participating Taxpayers (2022-2023)

  • 13%

    of Students Eligible Statewide

  • $5,922

    Average Tax Deduction (2022-2023)

  • 45%

    Average Deduction as a Percentage of Public School Per-Student Spending

Louisiana’s Elementary and Secondary School Tuition Deduction Participation

Tax Returns Claiming Deductions
Tax Year
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Student Funding

Use of Funds

The deduction can be used for tuition and fees required for a dependent’s enrollment in a nonpublic elementary or secondary school, the purchase of school uniforms required by schools for general use, purchases of textbooks, curricula, or other instructional materials require by schools, and purchase of school supplies required by schools. For home educated students, qualified educational expenses include amounts paid for the purchase of textbooks and curricula necessary for homeschooling.

Funding Amount and Source

The deduction is worth 100% of the total amount spent on qualifying nonpublic education or 50% of the total amount spent on qualifying education, up to a maximum deduction of $6,000.

(Last updated July 15, 2024)

Student Eligibility

Louisiana’s individual tax deduction is promising in that any K–12 child enrolled in private school in the state qualifies. Similarly, the deduction does not place any mandates on private schools or service providers. All K–12 Louisiana private school students are eligible. Any taxpayer that has private school educational expenses may claim the deduction.

(Last updated July 15, 2024)

EdChoice Expert Feedback

Louisiana’s individual tax deduction is promising in that any K–12 child enrolled in private school in the state qualifies. Similarly, the deduction does not place any mandates on private schools or service providers. However, in practical use, the $5,000 per student cap is relatively small for a family’s education expenses and only benefits those households that have state tax liability, resulting in diminished purchasing power. For the program to serve more families successfully, Louisiana would have to increase the deduction size.   (Last updated December 18, 2023) 

Rules and Regulations

Program Guidelines

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Refundable: No
  • Enrollment Cap: None
  • Credit Value: 100% nonpublic, 50% home educated
  • Taxpayer Deduction Cap: $6,000/student
  • Testing Mandates: None
  • Special Needs Pathway: None

Participant and Family Guidelines

  • Education Requirements: N/A
  • Parent Supplemented Funds/Scholarships: Allowed
  • Miscellaneous: Nonpublic school must be approved by the Louisiana Board of Elementary and Secondary Education as compliant with Brumfield et al. v. Dodd et al., 425 F. Supp. 528 (E.D. La. 1976), which prohibits racial segregation and racial discrimination, or must be a laboratory school operated by a public college or university

(Last updated July 15, 2024)

Governing Statutes

La. Rev. Stat. §§ 47:293(9)(a)(xiv) and 47:297.10–47:297.11

(Last updated July 15, 2024)