In 2012 the Louisiana Legislature created a program which allows tax benefits to those who donate to a Student Tuition Organization (STO) that makes scholarships available to low-income students. As originally crafted, the law allowed donors to receive a rebate on state taxes equal to the amount of the donation(s).
In 2017, the legislature passed SB 95/Act 377 to change the rebate to a non-refundable state income tax credit.