§ 39:98.3 — Appropriations from the Health Excellence Fund and the TOPS Fund

Louisiana § 39:98.3

• Jurisdiction: Louisiana
• Title 39: Procurement and Contract

Text

NOTE: §98.3(Section heading) and Subsection A eff. upon ratification of the const. amend.
proposed by Acts 2025, No. 222.
§98.3. Appropriations from the Health Excellence Fund, the Education Excellence Fund,
and the TOPS Fund
A.(1) Appropriations from the Education Excellence Fund shall be limited to an
annual amount not to exceed the estimated aggregate annual earnings from interest,
dividends, and realized capital gains on investment of the Millennium Trust allocated as
provided by R.S. 39:98.1(B) and (C) as recognized by the Revenue Estimating Conference.
Amounts determined to be available for appropriation shall be those aggregate investment
earnings which are in excess of an inflation factor as determined by the Revenue Estimating
Conference. The amount of estimated aggregate investment earnings available for
appropriation shall be determined by subtracting the product of the inflation factor multiplied
by the amount of aggregate investment earnings for the previous fiscal year from the amount
of such estimated aggregate investment earnings. The amount of realized capital gains on
investment which may be included in the aggregate earnings available for appropriation from
the Millennium Trust in any fiscal year shall not exceed the aggregate of earnings from
interest and dividends for that year.
(2)(a) For Fiscal Year 2011-2012 appropriations from the Health Excellence Fund
shall be limited to an annual amount not to exceed the estimated aggregate annual earnings
from interest, dividends, and realized capital gains on investment of the trust and credited to
the Health Excellence Fund as provided by R.S. 39:98.1(B)(2) and as recognized by the
Revenue Estimating Conference.
(b) For Fiscal Year 2012-2013, and each fiscal year thereafter, appropriations from
the Health Excellence Fund shall be limited to an annual amount not to exceed the estimated
aggregate annual earnings from interest, dividends, and realized capital gains on investment
of the trust and credited to the Health Excellence Fund as provided by R.S. 39:98.1(B)(2) and
as recognized by the Revenue Estimating Conference and the amount of proceeds credited
to and deposited into the Health Excellence Fund as provided by R.S. 39:98.1(B)(3).
(3)(a) For Fiscal Year 2011-2012, appropriations from the TOPS Fund shall be
limited to the amount of Settlement Agreement proceeds credited to and deposited into the
TOPS Fund as provided by R.S. 39:98.1(D)(2) and (3), and an annual amount not to exceed
the estimated aggregate annual earnings from interest, dividends, and realized capital gains
on investment of the trust and credited to the TOPS Fund as provided by R.S. 39:98.1(D)(2)
and as recognized by the Revenue Estimating Conference.
(b) For Fiscal Year 2012-2013, and each fiscal year thereafter, appropriations from
the TOPS Fund shall be limited to the amount of annual Settlement Agreement proceeds
credited to and deposited into the TOPS Fund as provided in R.S. 39:98.1(D)(2), and an
annual amount not to exceed the estimated aggregate annual earnings from interest,
dividends, and realized capital gains on investment of the trust and credited to the TOPS
Fund as provided in R.S. 39:98.1(D)(2) and as recognized by the Revenue Estimating
Conference.
(c) For Fiscal Year 2011-2012, and each fiscal year thereafter, amounts determined
to be available for appropriation from the TOPS Fund from interest earnings shall be those
aggregate investment earnings which are in excess of an inflation factor as determined by the
Revenue Estimating Conference. The amount of realized capital gains on investment which
may be included in the aggregate earnings available for appropriation in any year shall not
exceed the aggregate of earnings from interest and dividends for that year.
(4) Actual earnings from interest, dividends, and capital gains during the fiscal year
in excess of the amounts estimated as available for appropriation shall be credited to the
appropriate fund and available for appropriation in subsequent years. Appropriations from
the Health Excellence Fund, the Education Excellence Fund, and the TOPS Fund shall
include performance expectations to ensure accountability in the expenditure of such monies.
NOTE: §98.3(Section heading) and Subsection A eff. upon ratification of the const. amend.
proposed by Acts 2025, No. 222.
§98.3. Appropriations from the Health Excellence Fund and the TOPS Fund
A.(1) For each fiscal year, appropriations from the Health Excellence Fund shall
be limited to an annual amount not to exceed the estimated aggregate annual earnings from
interest, dividends, and realized capital gains on investment of the trust and credited to the
Health Excellence Fund as provided by R.S. 39:98.1(B)(1) and as recognized by the Revenue
Estimating Conference and the amount of proceeds credited to and deposited into the Health
Excellence Fund as provided by R.S. 39:98.1(B)(2).
(2)(a) For each fiscal year, appropriations from the TOPS Fund shall be limited to
the amount of annual Settlement Agreement proceeds credited to and deposited into the
TOPS Fund as provided in R.S. 39:98.1(C), and an annual amount not to exceed the
estimated aggregate annual earnings from interest, dividends, and realized capital gains on
investment of the trust and credited to the TOPS Fund as provided in R.S. 39:98.1(C) and
as recognized by the Revenue Estimating Conference.
(b) The amounts determined to be available for appropriation from the TOPS Fund
from interest earnings shall be those aggregate investment earnings which are in excess of
an inflation factor as determined by the Revenue Estimating Conference. The amount of
realized capital gains on investment which may be included in the aggregate earnings
available for appropriation in any year shall not exceed the aggregate of earnings from
interest and dividends for that year.
(3) Actual earnings from interest, dividends, and capital gains during the fiscal year
in excess of the amounts estimated as available for appropriation shall be credited to the
appropriate fund and available for appropriation in subsequent years. Appropriations from
the Health Excellence Fund and the TOPS Fund shall include performance expectations to
ensure accountability in the expenditure of such monies.
B. Appropriations from the Health Excellence Fund shall be restricted to the
following purposes:
(1) Initiatives to ensure the optimal development of Louisiana's children through:
(a) Provision of appropriate health care through the Children's Health Insurance
Program established by R.S. 46:976.
(b) Services provided by school-based health clinics, rural health clinics, and primary
care clinics.
(c) Early childhood intervention programs targeting children from birth through age
four, including programs to reduce infant mortality.
(2) A program of research grants and projects that encourage the pursuit of
innovation in advanced health care sciences; such program shall support clinical and
laboratory research efforts based in Louisiana universities and shall fund grants for both basic
and applied research in advanced health care sciences; such program shall encourage
institutional commitment and leveraging of state monies to secure private and federal funds
and shall be administered by the Board of Regents through an objective, competitive process
subject to peer review. The Board of Regents shall annually submit to the legislature and the
governor, not less than forty-five days prior to the beginning of each regular session of the
legislature, a proposed program and budget for the expenditure of the funds appropriated to
the Board of Regents for these purposes.
(3) Provision of comprehensive chronic disease management services, including
outpatient pharmacy for indigent and needy citizens of Louisiana, by the facilities of the
Louisiana State University Health Sciences Center, including but not limited to the health
care services division.
NOTE: Subsection C eff. until July 1, 2026, upon ratification of the const. amend. proposed
by Acts 2025, No. 222. See Acts 2025, No. 385.
C. Appropriations from the Education Excellence Fund shall be restricted as follows:
NOTE: Paragraph (C)(intro. para.) upon ratification of the const. amend. proposed by Acts
2025, No. 222, §1; then eff. until July 1, 2026. See Acts 2025, No. 385.
C. The Education Excellence Fund shall be established in the state treasury as a
special fund within the Millennium Trust. Appropriations from the Education Excellence
Fund shall be restricted as follows:
(1) Fifteen percent of monies available for appropriation in any fiscal year from the
Education Excellence Fund shall be appropriated to the state superintendent of education for
distribution on behalf of all children attending private elementary and secondary schools that
have been approved by the State Board of Elementary and Secondary Education, both
academically and as required for such school to receive money from the state.
(2) Appropriations shall be made each year to the Louisiana School for the Deaf, the
Louisiana School for the Visually Impaired, the Jimmy D. Long, Sr. Louisiana School for
Math, Science, and the Arts, the New Orleans Center for Creative Arts and the Louis
Armstrong High School for the Arts, after such schools are operational, to provide for a
payment to each school of seventy-five thousand dollars plus an allocation for each pupil
equal to the average statewide per pupil amount provided each city, parish, and local school
system pursuant to Paragraphs (4) and (5) of this Subsection.
(3) Appropriations may be made for independent public schools which have been
approved by the State Board of Elementary and Secondary Education or any city, parish, or
other local school system, and alternative schools and programs which are authorized and
approved by the State Board of Elementary and Secondary Education and are not subject to
the jurisdiction and management of any city, parish, or local school systems to provide for
an allocation for each pupil, which shall be the average statewide per pupil amount provided
in each city, parish, or local school system pursuant to Paragraphs (4) and (5) of this
Subsection.
(4) Beginning Fiscal Year 2000-2001 and for each fiscal year through the end of
Fiscal Year 2006-2007, of the monies available for appropriation after providing for the
purposes enumerated in Paragraphs (1), (2), and (3) of this Subsection, the following
appropriations shall be made to the state superintendent of education for distribution as
follows:
(a) Thirty percent of the funds available to be divided equally among each city,
parish, and other local school system.
(b) Seventy percent of the funds available to be divided among each city, parish, and
other local school system in amounts which are proportionate to each school's share of the
total state share of the Minimum Foundation Program appropriation as contained in the most
recent Minimum Foundation Program budget letter approved by the State Board of
Elementary and Secondary Education.
(5) Beginning Fiscal Year 2007-2008 and for each year thereafter, of the monies
available for appropriation after providing for the purposes enumerated in Paragraphs (1),
(2), and (3) of this Subsection, one hundred percent of the monies available for appropriation
in any fiscal year from the Education Excellence Fund shall be distributed to each city,
parish, or other local school system, to be apportioned to the recipient entities on a pro rata
basis which is based on the ratio of the student population of that school or school system
to that of the total state student population.
(6) Monies appropriated pursuant to this Subsection shall be restricted to expenditure
for prekindergarten through twelfth grade instructional enhancement for students, including
early childhood education programs focused on enhancing the preparation of at-risk children
for school, remedial instruction and assistance to children who fail to achieve the required
scores on any tests passage of which are required pursuant to state law or rule for
advancement to a succeeding grade, or other educational programs approved by the
legislature. Expenditures for maintenance or renovation of buildings, capital improvements,
and increases in employee salaries are prohibited. The state superintendent of education shall
be responsible for receiving and allocating all money due private schools.
(7) Each recipient school or school system shall annually prepare and submit to the
state Department of Education, hereinafter the "department", a prioritized plan for
expenditure of funds it expects to receive in the coming year from the Education Excellence
Fund. The plan shall include performance expectations to ensure accountability in the
expenditure of such monies. The department shall review such plans for compliance with
the requirements of this Subsection and to assure that the expenditure plans will support
excellence in educational practice. No funds may be distributed to any school system until
its plan has been approved by the department and by the appropriate standing committees of
the legislature.
(8) No amount appropriated as required in this Subsection shall displace, replace, or
supplant appropriations from the general fund for elementary and secondary education,
including implementing the Minimum Foundation Program. This Paragraph shall mean that
no appropriation for any fiscal year from the Education Excellence Fund shall be made for
any purpose for which a general fund appropriation was made the previous year unless the
total appropriations for the fiscal year from the state general fund for such purpose exceeds
general fund appropriations of the previous year. Nor shall any money allocated to a city or
parish school board pursuant to this Section displace, replace, or supplant locally generated
revenue, meaning that no allocation to any city or parish school board from the investment
earnings attributable to the Education Excellence Fund shall be expended for any purpose
for which a local revenue source was expended the previous fiscal year unless the total of the
local revenue amount expended that fiscal year exceeds the total of such local revenue
amounts for the previous year.
(9) The treasurer shall maintain within the state treasury a record of the amounts
appropriated and credited for each entity through appropriations authorized in this Subsection
and which remain in the state treasury. Such amounts, and investment earnings attributable
to such amounts, shall remain to the credit of each recipient entity at the close of each fiscal
year. The treasurer is authorized to honor warrants drawn for withdrawal of such monies,
inclusive of fund balances and interest earnings, from any individual school or school district
account subject to the requirements of Article VII, Section 10.8(C)(3)(g) of the Constitution
of Louisiana.
NOTE: Subsection C eff. July 1, 2026, upon ratification of the const. amend. proposed by
Acts 2025, No. 222. See Acts 2025, No. 385.
C. Repealed by Acts 2025, No. 385, §5, eff. July 1, 2026.
D. Appropriations from the TOPS Fund shall be restricted to support of the state's
program for financial assistance for students attending Louisiana institutions of
postsecondary education as established in Chapter 50 of Title 17 of the Louisiana Revised
Statutes of 1950.
NOTE: Subsection E eff. until ratification of the const. amend. proposed by Acts 2025, No.
222.
E. Recommendations and requests for expenditure or funding from the Health
Excellence Fund and TOPS Fund shall be made in accordance with the provisions of R.S.
39:98.4(C) through (F).
NOTE: Subsection E eff. upon ratification of the const. amend. proposed by Acts 2025, No.
222.
E. Repealed by Acts 2025, No. 385, §4, eff. See Act.

Legislative History

Acts 1999, No. 1295, §1, eff. July 1, 2000; Acts 2001, No. 765, §4, eff. June 26, 2001; Acts 2001, No. 872, §1, eff. July 1, 2001; Acts 2003, No. 11, §1, eff. May 15, 2003; Acts 2004, No. 21, §1; Acts 2011, No. 386, §1, eff. Nov. 21, 2011; Acts 2017, No. 374, §4, eff. June 23, 2017; Acts 2018, No. 671, §2, eff. June 1, 2018; Acts 2019, No. 411, §4, eff. June 20, 2019; Acts 2022, No. 271, §3; Acts 2022, No. 592, §2B, eff. June 17, 2022; Acts 2025, No. 385, §§2, 4, 5, eff. See Act.