Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

The school that my child attends requires that a certain style and color of shoe must be worn. Would the purchase of these shoes qualify as an eligible expense for the school expense deduction?

Some schools require that students must wear a particular type of outfit or uniform. If the school requires that the outfit worn by its students must also include certain types of shoes and socks, the shoes and socks are part of the dress requirements for that school’s uniforms and is an eligible expense for the tax deduction.

Important Announcement

The school that my child attends requires that a certain style and color of shoe must be worn. Would the purchase of these shoes qualify as an eligible expense for the school expense deduction?