When is the credit earned and when may it be claimed on a tax return?


The credit is earned when the donation is made by the taxpayer; however, the credit cannot be claimed on a tax return until Louisiana Department of Education issues a receipt to the taxpayer through the school tuition organization. The taxpayer must have the receipt on or before the due date of the return in order to claim the credit for the preceding tax year. When claiming the credit on the taxpayer’s Louisiana income tax return, the taxpayer must attach Form R-10604 Receipt for Donations to School Tuition Organization Tax Credit.

Filing Dates


News & Announcements

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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