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LA SB13
Bill
AI Summary
Legislative Description
Removes the 50% cap on the deduction from taxable income of tuition and fees paid by a taxpayer for a dependent child to a nonpublic elementary or secondary school or to a public elementary or secondary lab school which is operated by a public college or university, making the deduction equal to the full amount paid up to $5,000 per child. (gov sig) (EN -$5,300,000 GF RV See Note)
TAX/INCOME/PERSONAL
Last Action
Effective date 6/24/11.
6/24/2011
Committee Referrals
Revenue & Fiscal Affairs3/31/2011
Full Bill Text
No bill text available