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LouisianaSB 1232025 Regular SessionSenateWALLET

TAX/TAXATION: Authorizes an income tax credit for donations to certain public schools. (1/1/26) (EN -$1,000,000 GF RV See Note)

Sponsored By: Katrina R. Jackson-Andrews (Democratic)

Signed by Governor

Ways and MeansRevenue and Fiscal Affairs

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

New tax credit for Louisiana school donors

Beginning January 1, 2026, required Louisiana income tax filers can earn a credit worth 95% of qualifying school donations. The public school’s latest state accountability grade must be D or F, including variations of those grades. Donations to schools graded A, B, or C do not qualify. Schools must use the money for classroom supplies, instructional materials, tutoring, in-school child care for student parents, or school-based health clinics. Money can also cover state requirements for academically unacceptable schools. The credit is earned in the donation’s tax year. No credits are earned for tax periods beginning on or after January 1, 2028. Donors must apply electronically to the Department of Revenue from January 1 through February 28 of the following calendar year. Applications must include the school receipt and required documents. Credits share a $1 million statewide limit each calendar year and are awarded first-come, first-served. Requests received on the same business day count as simultaneous and receive proportional shares when they exceed available credits. Excess credits are treated as applied on January 1 of the following year. Schools must issue a department-standard receipt showing the donation amount, school grade, and a promise to use the money as allowed. Each eligible school’s governing authority must submit an annual report prepared by a certified public accountant by February 28. Reports go to the revenue and education departments and list the school’s name and address, donation count, and total dollars. They also list each donor’s total donations, name, address, and federal employer identification number or last four Social Security number digits.

Sponsors & Cosponsors

Sponsor

  • Katrina R. Jackson-Andrews

    Democratic • Senate

Cosponsors

  • Adrian Fisher

    Democratic • House

  • Alonzo L. Knox

    Democratic • House

  • Barbara Reich Freiberg

    Republican • House

  • Jeffrey "Jeff" Wiley

    Republican • House

  • Pat Moore

    Democratic • House

  • Rodney Lyons

    Democratic • House

  • Sylvia Elaine Taylor

    Democratic • House

  • Tehmi Jahi Chassion

    Democratic • House

  • Wilford Carter Sr.

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 147 • No: 16

House vote • 6/9/2025

Read third time by title, roll called on final passage, yeas 79, nays 16. Finally passed, ordered to the Senate.

Yes: 79 • No: 16

House vote • 6/8/2025

Reported with amendments

Yes: 14 • No: 0

House vote • 6/2/2025

Reported favorably

Yes: 16 • No: 0

Senate vote • 5/13/2025

Read by title, passed by a vote of 38 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

Yes: 38 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 423.

    6/20/2025Senate

  2. Effective date 1/1/2026.

    6/20/2025Senate

  3. Enrolled. Signed by the President of the Senate.

    6/11/2025Senate

  4. Signed by the Speaker of the House.

    6/11/2025House

  5. Sent to the Governor by the Secretary of the Senate.

    6/11/2025Senate

  6. Read third time by title, roll called on final passage, yeas 79, nays 16. Finally passed, ordered to the Senate.

    6/9/2025House

  7. Received from the House with amendments.

    6/9/2025Senate

  8. Reported with amendments (14-0). Referred to the Legislative Bureau.

    6/8/2025House

  9. Rules suspended.

    6/8/2025House

  10. Reported without Legislative Bureau amendments.

    6/8/2025House

  11. Read by title, amended, passed to 3rd reading.

    6/8/2025House

  12. Scheduled for floor debate on 06/09/2025.

    6/8/2025House

  13. Read by title, recommitted to the Committee on Appropriations.

    6/3/2025House

  14. Reported favorably (16-0). To be recommitted to the Committee on Appropriations.

    6/2/2025House

  15. Read by title, under the rules, referred to the Committee on Ways and Means.

    5/14/2025House

  16. Read by title, passed by a vote of 38 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

    5/13/2025Senate

  17. Received in the House from the Senate, read by title, lies over under the rules.

    5/13/2025House

  18. Rules suspended. Recalled from Committee.

    5/8/2025Senate

  19. Read by title and passed to third reading and final passage.

    5/8/2025Senate

  20. Read by title. Ordered engrossed and recommitted to the Committee on Finance.

    4/29/2025Senate

  21. Reported favorably.

    4/28/2025Senate

  22. Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.

    4/14/2025Senate

  23. Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs.

    4/3/2025Senate

Bill Text

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