TAX CREDITS: Provides for eligibility requirements for students participating in the student tuition organization tax credit program (OR SEE FISC NOTE GF RV)

HB 484 modifies Louisiana's tax credit program for donations to school tuition organizations by adding specific eligibility requirements for students. It defines a "qualified student" as one from a Louisiana household earning no more than 250% of the federal poverty level, with exceptions for students with disabilities (who are exempt from the income limit). The bill allows qualified students to receive multiple scholarships from school tuition organizations, capped at 80% of state per-student funding for grades K-8 or 90% for grades 9-12, without blocking other public scholarships. The changes take effect for donations supporting the 2025-2026 school year and beyond, beginning January 1, 2026.