La. Offers Tax Break For Virtual Learning Expenses Amid Virus

Louisiana will offer an individual income tax deduction for expenses paid to instructors who helped dependents with virtual learning during the novel coronavirus pandemic this year.

H.B. 20, a bill that Democratic Gov. John Bel Edwards signed Wednesday, provides a tax deduction up to $5,000 for education coaching service payments made to qualifying individuals who aren't members of the taxpayer's immediate family and who assisted eligible children with virtual school instruction during the pandemic. Expenses paid from March 13 through Dec. 31 are eligible for the deduction.

Rep. Rick Edmonds, R-Baton Rouge, introduced the bill on Sept. 28. The Legislature gave its final approval Oct. 20.

--Editing by Joyce Laskowski.

For a reprint of this article, please contact reprints@law360.com.