Provides for eligibility requirements for students participating in the student tuition organization tax credit program (OR SEE FISC NOTE GF RV)
Authorizes university laboratory schools to participate in the student tuition organization tax credit program (EN SEE FISC NOTE SG RV See Note)
Provides relative to the tax credit for donations to school tuition organizations. (gov sig) (EN SEE FISC NOTE See Note)
Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note)
Authorizes students who qualify for a TOPS award but graduate from an out-of-state college to apply unused award amounts to medical or dental school in Louisiana and requires repayment unless certain conditions are met (EG +$367,110 GF EX See Note)
Provides for a privacy waiver relative to certain mental health information of postsecondary education students
Excludes certain amounts deposited into ABLE accounts for qualified expenses of persons with disabilities from state income tax. (8/1/25) (OR DECREASE GF RV See Note)
Adds the Excellence award level for students who score 31 or higher on the ACT and allows award qualification based on the Classic Learning Test (EN +$3,012,092 SG EX See Note)
Provides relative to the sales and use tax exemption for certain institutions of higher education (OR DECREASE GF RV See Note)
Limits the severance tax exemption for gas produced from certain horizontally drilled wells (EN +$8,600,000 GF RV See Note)