Who counted as a classroom teacher for Louisiana's temporary $1,000 deduction under Act 351 of 2007?

Plain-English summary

Louisiana used the Department of Education's Object Code 112 to decide who was a “classroom teacher” for Act 351's temporary $1,000 deduction. The classification covered staff assigned professional work instructing pupils in classroom courses for which the school system kept daily-pupil attendance.

The ruling specifically said the category included music, band, physical education, home economics, librarians, and special education.

The deduction was temporary and conditional

Act 351 of the 2007 Regular Session granted a $1,000 deduction for tax years 2007 and 2008. It applied to an individual previously employed as a public-school classroom teacher by a school board in Jefferson, Orleans, Plaquemines, St. Bernard, or St. Tammany Parish.

To qualify, the teacher had to agree in writing to work as a public-school classroom teacher for at least three years. The taxpayer also had to submit the teacher-school-board agreement to the Department of Revenue.

The ruling addressed only the meaning of “classroom teacher”; those other statutory conditions still applied.

Why Object Code 112 controlled

The Department said it could locate no other applicable definition of “classroom teacher” in the Louisiana Revised Statutes.

Education regulations used Object Code 112 from Bulletin 1929, the Louisiana Accounting and Uniform Governmental Handbook. The handbook was also published at LAC Title 28, Part XLI, Section 901.B.1.b.

Object Code 112 described teachers as staff members assigned professional activities instructing pupils in classroom courses for which daily attendance figures were kept. The Department adopted that definition for Act 351 eligibility.

What this means for you

Teachers reviewing historical returns

Job title alone was not the stated test. The person's duties had to fit Object Code 112, and all other Act 351 conditions—including parish, written agreement, and filing requirements—still mattered.

Music, physical-education, library, and special-education staff

The ruling expressly included these categories within Object Code 112's teacher classification.

Current taxpayers

This ruling does not establish a current deduction. Its own facts limit the $1,000 benefit to tax years 2007 and 2008.

Common questions

Q: How much was the deduction?

A: $1,000.

Q: Which tax years did it cover?

A: 2007 and 2008.

Q: Which parishes were listed?

A: Jefferson, Orleans, Plaquemines, St. Bernard, and St. Tammany.

Q: Did librarians and special-education teachers count?

A: They were among the categories expressly included in Object Code 112.

Q: Was meeting the teacher definition enough by itself?

A: No. The taxpayer also had to satisfy Act 351's other conditions and submit the required agreement.

Citations and references

• Act 351 of the 2007 Regular Session — temporary $1,000 deduction and its eligibility conditions
• Department of Education Bulletin 1929, Louisiana Accounting and Uniform Governmental Handbook, Object Code 112 — classroom-teacher classification
• LAC Title 28, Part XLI, Section 901.B.1.b — publication of the handbook classification
• LAC 61:III.101.C — Revenue Ruling authority and reliance statement

Source

• Landing page: Louisiana Department of Revenue Policies
• Original PDF: LA Revenue Ruling 08-008

Original ruling text

Revenue Ruling No. 08-008
June 13, 2008
Individual Income Tax
Definition of Classroom Teacher for Purposes of Act 351 of the 2007 Regular Session Purpose The purpose of this Revenue Ruling is to provide guidance to Department of Revenue employees and taxpayers in determining who qualifies as a “classroom teacher” for purposes of Act 351 of the 2007 Regular Session of the Louisiana Legislature. Statement of Facts Act 351 of the 2007 Regular Session granted a $1,000 deduction for tax years 2007 and 2008 for any individual who was previously employed as a public school classroom teacher by a school board in Jefferson, Orleans, Plaquemines, St. Bernard or St. Tammany Parish. In order to qualify for the deduction, the public school classroom teacher had to agree in writing to be employed as a public school classroom teacher for at least three years. The taxpayer must submit the agreement between the school board and the teacher to the Department of Revenue in order to claim the deduction. Several questions have arisen regarding who exactly qualifies as a “classroom teacher” for purposes of this deduction. Discussion The term “classroom teacher” is defined in the Department of Education’s regulations for purposes of Title 11, Subtitle II, Chapter 2, Teachers’ Retirement System of Louisiana. (The Department of Revenue could locate no other applicable definition of “classroom teacher” within the Louisiana Revised Statutes.) The regulations for Title 11 define a classroom teacher as including any person who is classified under Object Code 112, as provided in Bulletin 1929, “Louisiana Accounting and Uniform Governmental Handbook,” a publication of the Louisiana Department of Education. The Handbook is also published in the La. Administrative Code, Title 28, Part XLI, §901.B.1.b. Chapter 9 of Title 28 deals with the classification of expenditures and other uses of funds. Section 901 of Chapter 9 deals with object codes that are used to describe the service or commodity obtained as the result of a specific expenditure. Object Code 112 defines teachers as staff members assigned the professional activities of instructing pupils in courses in classroom situations for which daily-pupil attendance figures for the school system are kept. Included in this category are music, band, physical education, home economics, librarians, special education, etc. Ruling In the absence of a statutory definition for “classroom teacher,” those who meet the definition of “classroom teacher” from Object Code 112 of the Department of Education’s Bulletin 1929, “Louisiana Accounting and Uniform Governmental Handbook,” will qualify to establish his or her eligibility for the deduction allowed in Act 351 of the 2007 Regular Session. Cynthia Bridges Secretary A Revenue Ruling is issued under the authority of LAC 61:III.101.C. A Revenue Ruling is written to provide guidance to the public and to Department of Revenue employees. It is a written statement issued to apply principles of law to a specific set of facts. A Revenue Ruling does not have the force and effect of law and is not binding on the public. It is a statement of the department's position and is binding on the department until superseded or modified by a subsequent change in statute, regulation, declaratory ruling, or court decision.