SB 27 Louisiana Senate · 2025 Regular Session

TAX/TAXATION: Provides relative to the tax credit for donations to school tuition organizations. (gov sig) (EN SEE FISC NOTE See Note)

SB 27 modifies tax credit rules for donations to school tuition organizations. It directly affects students attending nonpublic schools who receive scholarships from these organizations, their families, and donors seeking tax benefits. The bill adds a key provision: total financial assistance (including tuition organization scholarships and other public funding) for a student at a nonpublic school cannot exceed the actual tuition and fees. It also requires the Department of Education to verify this limit for each student.

Bill status signed all 5 stages cleared

Introduction

Mar 2025

Committee Review

Jun 2025

Senate Passage

Jun 2025

House Passage

Jun 2025

Signed into Law

Jun 2025

Introduced Mar 28, 2025 Signed Jun 20, 2025

Maddy AI version diff · 4 comparisons

What changed between versions

SB27 Original → SB27 Act 403 · 4 edits

MODERATE

SB 27 was amended to reorganize the statute's structure and significantly increase the maximum scholarship amounts for students in grades 9-12. The bill also expanded the list of entities that can sponsor these scholarships and updated the specific dates for when scholarship payments must be distributed.

Scope change

The bill's scope was expanded to allow Representatives to sponsor the legislation, and the definition of eligible scholarship providers was broadened to include representatives in addition to senators.

ELIGIBILITY

Added Representatives Bayham, Billings, and Travis Johnson as co-sponsors of the bill.

FISCAL

Increased the maximum scholarship amount for students in grades 9-12 from 90% of the state average Minimum Foundation Program per pupil funding to 90% of the state average Minimum Foundation Program per pupil funding amount for the previous year (clarifying the calculation basis and removing the 'whichever is less' cap that previously applied to the K-8 tier in a way that created ambiguity for older students).

REQUIREMENT

Changed the required distribution schedule for scholarship payments to explicitly list September, December, February, and May.

TECHNICAL

Reorganized the statutory text to consolidate scholarship limits into a single subsection (c) and clarified the verification process for the Department of Education.

Floor votes · Senate May 27, 2025 · House Jun 8, 2025

How they voted

26–9

Passed · 2 other

Total votes 37

May 27, 2025

D Democratic11

2 Yea 9 Nay

81% Nay

R Republican26

24 Yea 2

92% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 9, 2025

Upper · Passed

Amendments proposed by the House read and concurred in by a vote of 25 yeas and 10 nays.

upper

Jun 8, 2025

Lower · Passed

Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate.

lower

Jun 3, 2025

Introduced

Reported without Legislative Bureau amendments.

lower

Jun 2, 2025

Lower · Passed

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

lower

May 29, 2025

Committee

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

lower

May 27, 2025

Upper · Passed

Senate floor amendments read and adopted. Read by title and passed by a vote of 28 yeas and 9 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

upper

May 12, 2025

Upper · Passed

Reported with amendments.

upper

Apr 14, 2025

Committee

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

upper

1 primary · 3 co-sponsors