---
type: "Bill"
title: "TAX/INCOME TAX: Increases the amount of the individual income tax deductions for elementary and secondary school tuition, educational expenses for home-schooled children, and educational expenses for a quality public education (EN -$2,200,000 GF RV See Note)"
description: "TAX/INCOME TAX: Increases the amount of the individual income tax deductions for elementary and secondary school tuition, educational expenses for home-schooled children, and educational expenses for a quality public education (EN -$2,200,000 GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 32"
citation: "Louisiana HB 32 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Laurie Schlegel"]
version_count: 4
action_count: 23
vote_count: 2
first_action: "2023-02-16"
last_action: "2023-06-27"
source: "openstates"
source_identifier: "ocd-bill/72984836-8865-4c53-ae8b-2bd025fd8d65"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=243854"
source_hash: "e611ba2c569bdf8d03cb681a02f64b38c51df2609b06ee48aebde5cd06682a1a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-la"]
---

# Louisiana HB 32 (2023) — TAX/INCOME TAX: Increases the amount of the individual income tax deductions for elementary and secondary school tuition, educational expenses for home-schooled children, and educational expenses for a quality public education (EN -$2,200,000 GF RV See Note)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB32 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1300418)
2. **HB32 Act 423** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1333199)
3. **HB32 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1322989)
4. **HB32 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1330384)

## Votes

- FINAL PASSAGE (#866) — **25–13** (pass) · upper
- FINAL PASSAGE (#592) — **99–1** (pass) · lower

## Sponsors

- Laurie Schlegel — primary (person)
- Ray Garofalo — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-06-27** Effective date: 06/27/2023.
- **2023-06-27** Signed by the Governor. Becomes Act No. 423. `became-law, executive-signature`
- **2023-06-07** Sent to the Governor for executive approval. `executive-receipt`
- **2023-06-07** Signed by the President of the Senate.
- **2023-06-07** Enrolled and signed by the Speaker of the House. `enrolled`
- **2023-06-05** Received from the Senate without amendments. `receipt`
- **2023-06-05** Rules suspended. Read by title, passed by a vote of 25 yeas and 13 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2023-06-05** Called from the Calendar.
- **2023-06-04** Read by title and returned to the Calendar, subject to call.
- **2023-06-04** Rules suspended.
- **2023-05-31** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2023-05-30** Read by title and referred to the Legislative Bureau.
- **2023-05-29** Rules suspended. Reported favorably. `committee-passage-favorable`
- **2023-05-24** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2023-05-23** Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2023-05-23** Read third time by title, roll called on final passage, yeas 99, nays 1. Finally passed, title adopted, ordered to the Senate. `passage`
- **2023-05-18** Scheduled for floor debate on 05/23/2023.
- **2023-05-18** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2023-05-17** Reported favorably (13-0). `committee-passage-favorable`
- **2023-04-10** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-02-17** First appeared in the Interim Calendar on 2/17/2023.
- **2023-02-16** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2023-02-16** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/72984836-8865-4c53-ae8b-2bd025fd8d65`. Confidence: reported (aggregated from official Louisiana legislature records).