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Bill

HB 484

TAX CREDITS: Provides for eligibility requirements for students participating in the student tuition organization tax credit program (OR SEE FISC NOTE GF RV)

2025 Regular Session Introduced by Jerome Zeringue

HB 484 modifies student eligibility requirements for Louisiana's tuition organization tax credit program, potentially affecting scholarship access and state tax revenues.

Read by title, under the rules, referred to the Committee on Ways and Means.
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Bill Summary · HB 484

Legislative bill overview

HB 484 modifies Louisiana's student tuition organization (STO) tax credit program by establishing or revising eligibility requirements for participating students. The bill is still in early stages, having been referred to the Committee on Ways and Means for review. The fiscal note reference suggests potential budgetary implications for the state's general fund revenue.

Why is this important

STOs are private organizations that provide scholarships funded through tax credits, effectively allowing donors to redirect tax obligations toward education funding. Changes to eligibility requirements could expand or restrict access to these scholarships for Louisiana students, affecting both program participation rates and state tax revenues. The fiscal note is crucial here—it will reveal whether the bill expands or contracts the program's financial impact.

Potential points of contention

  • Eligibility scope: Unclear whether new requirements narrow access (raising concerns about equity) or broaden it (raising concerns about cost to the state)
  • Tax revenue impact: The "GF RV" (General Fund Revenue) notation suggests significant fiscal consequences that may pit education access against state budget constraints
  • Program accountability: Whether changes include new oversight mechanisms for how STOs operate and distribute funds

Compiled from official sources — confirm details with the bill’s official record.

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