Louisiana Tuition Donation Rebate Program

Program Information

  • STC
  • Program Type: Scholarship Tax Credit Program, Means Tested, Failing Schools, Corporate, Individual

Student Participation

  • Students are eligible if the student’s family income does not exceed 250% of the federal poverty guidelines ($62,750 for family of four in 2018) and the student either:
    • Is entering kindergarten for the first time; or
    • Was enrolled in a Louisiana public school during the previous year; or
    • Participated in either the Tuition Donation Rebate Program or Louisiana Scholarship Program during the previous year
  • Priority given to students who are from public schools that received a letter grade of “D” or “F,” received a scholarship in the previous year, or are siblings of participating students
  • Be approved by the Board of Elementary and Secondary Education
  • Not discriminate on the basis of race, color or national origin
  • Conduct background checks on school employees
  • Annually administer and report the results of the state test associated with the school and district accountability system to all participating students in grades that require testing under the state’s accountability testing requirements for public schools
  • Any school receiving more than $50,000 in scholarship money must:
    • File financial information demonstrating its financial viability
    • File a surety bond if in operation for five years or less
  • Use at least 95% of contributions for scholarships
  • Conduct background checks on school employees and board members
  • Report annually to the state:
    • Total number and dollar amount of contributions received and scholarships awarded
    • Total amount expended on administrative costs
    • Tuition and fee amounts published by participating schools
    • Information on contributions made by each contributor
    • Financial information report by a certified public accountant

Data Update

Schools Participating
174
STOs Operating
3
2017 Rebates Issued
$5,600,000

Financial

Scholarship Cap
- Whichever is less:
-- Tuition and fees
-- Grades K–8 (80 percent of average state per-pupil funding: approximately $4,184)
-- Grades 9–12 (90 percent of average state per-pupil funding: approximately $4,707)
Tax Credit Value
- 95 percent of donation
Donor Tax Credit Cap
-100 percent of state tax liability
Statewide Cap
- None