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START College Saving Earnings Enhancement

You don't have to save for education alone. To help Louisiana families reach their higher education goals, the START College Saving Program offers Earnings Enhancement, an additional state match of up to 14% for eligible account owners.1

Earnings Enhancements are awarded annually and posted to the account as of December 31 of each year. The chart below outlines eligibility requirements and the Earnings Enhancement rates available to qualifying families.

How much will you receive?

Eligibility and Earnings Enhancement rates are based on factors such as adjusted gross income (AGI) and account beneficiary status. To estimate the amount you may receive, find your account category in the chart below, then multiply your total annual contributions by the applicable Earnings Enhancement rate.2

Note: For account Categories I, II, III and VI that do not provide documentation of the federal AGI, the Earnings Enhancement is based on the 2% rate.

Account Categories Description Earnings Enhancement
Category I Parents, grandparents, court-ordered custodians, persons claiming the beneficiary as a dependent on their federal income tax return, if, at the time the Account Application is submitted, the account owner or beneficiary is a resident of the state.

Earnings Enhancement rate is based on the account owner's reported federal adjusted gross income (AGI) for the preceding taxable year according to the following schedule:

Reported AGI Earnings Enhancement rate
$0 - $29,999 14%
$30,000 - $44,999 12%
$45,000 - $59,999 9%
$60,000 - $74,999 6%
$75,000 - $99,999 4%
$100,000 and above 2%
Category II A person or persons determined by LOSFA to be a Member of the Family of the beneficiary and, at the time the Account Application is submitted, the account owner or beneficiary is a resident of the state. Members of the family include, in addition to the beneficiary's spouse, adults related to the beneficiary as brothers, sisters, aunts, uncles, first cousins, in-laws, step-parents, step-siblings, and spouses of these listed persons.
Category III An Independent Student who is a resident of the state.
Category IV Any other person or Legal Entity if, at the time the Account Application is submitted, the beneficiary is a resident of the state. 2%
Category V Any other person or Legal Entity that, at the time the Account Application is submitted, is a resident of the state and the beneficiary is not a resident of the state. None
Category VI

Any other person or Legal Entity or any government entity, and at the time of the submission of the Account Application:

  1. The beneficiary is a resident of the state;
  2. The federal adjusted income of the beneficiary's family is less than $30,000 or the beneficiary is eligible for a free lunch under the Richard B. Russell National School Act (42 U.S.C. 1751 et seq.); and
  3. The beneficiary is not a member of the account owner's family and is not a member of the family of any member or employee of LATTA or LOSFA.
 Earnings Enhancement is based on the federal AGI reported for the previous year by the beneficiary's family and are paid to the same rate schedule as used for Account Categories I, II and III.

1If the funds in the START 529 account are used for something other than Qualified Higher Education Expenses the Earnings Enhancements are forfeited.

2If an account has reached the Earnings Enhancement Cap, the account owner will not be eligible for the state appropriated Earnings Enhancement. A definition of the Earnings Enhancement Cap can be found in the Disclosure Booklet, page 49.