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  1. Home
  2. Tax Education & FAQs
  3. FAQs
  4. Tuition Donation Credit Program
  5. To whom do the changes of Act 377 apply?

Related pages
  • How does a corporation income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?
  • How does a fiduciary income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?
  • How does an individual income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?
  • How does the donation to a school tuition organization affect a taxpayer’s declaration of estimated tax?
  • How does the Treasury Regulations Impact Donations to School Tuition Organizations?
  • Is the amount of the nonrefundable credit taxable as gross income?
  • What changes did Act 377 of the 2017 Regular Session make to the tax treatment of donations to School Tuition Organizations (STOs)?
  • What does the characterization of the benefit as a nonrefundable income tax credit mean?
  • What does the donor tax credit process look like?
  • What is the add back to prevent a double benefit on the donation and how does it work?
  • When is the credit earned and when may it be claimed on a tax return?
  • Where can potential donors view more information regarding the Tuition Donation Credit Program?
  • Who is a taxpayer required to file a Louisiana income tax return?

Related pages

  • How does a corporation income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?
  • How does a fiduciary income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?
  • How does an individual income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?
  • How does the donation to a school tuition organization affect a taxpayer’s declaration of estimated tax?
  • How does the Treasury Regulations Impact Donations to School Tuition Organizations?
  • Is the amount of the nonrefundable credit taxable as gross income?
  • What changes did Act 377 of the 2017 Regular Session make to the tax treatment of donations to School Tuition Organizations (STOs)?
  • What does the characterization of the benefit as a nonrefundable income tax credit mean?
  • What does the donor tax credit process look like?
  • What is the add back to prevent a double benefit on the donation and how does it work?
  • When is the credit earned and when may it be claimed on a tax return?
  • Where can potential donors view more information regarding the Tuition Donation Credit Program?
  • Who is a taxpayer required to file a Louisiana income tax return?

To whom do the changes of Act 377 apply?


These changes to the tax treatment of donations to school tuition organizations are effective for donations made on or after January 1, 2018.

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