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LA SB134

LA SB134
Authorizes a tax credit for donations to certain public schools. (1/1/24) (RE -$10,000,000 GF RV See Note)


summary

Introduced
03/30/2023
In Committee
05/25/2023
Crossed Over
Passed
Dead
06/08/2023

Introduced Session

2023 Regular Session

Bill Summary

Authorizes a tax credit for donations to certain public schools. (1/1/24) (RE -$10,000,000 GF RV See Note)

AI Summary

This bill authorizes a tax credit for donations made by taxpayers to certain public schools in Louisiana. The credit is equal to 95% of the donation if the school received a "D" or "F" letter grade under the Louisiana School and District Accountability System. No credit is available for donations to schools with "A", "B", or "C" grades. The bill sets a $10 million annual cap on the total amount of credits that can be granted and requires the Department of Revenue to distribute the credits on a first-come, first-served basis. The credit program will be in effect for taxable periods beginning before January 1, 2028.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Read by title and returned to the Calendar, subject to call. (on 05/31/2023)

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