BATON ROUGE - Concerns about eliminating nearly 7,000 students' state-funded scholarships through the TOPS program were erased Wednesday with final approval of revenues to fully fund the budget.

The House of Representatives rejected legislation that was to fund $18 million of the scholarships, but an amended bill by Rep. Lydia Jackson, D-Shreveport, put the money back into the budget. But the program still wasn't safe, said Rep. Jerry LeBlanc, D-Lafayette, until Wednesday when the Legislature approved renewal of a 3.9 percent sales tax on food and utilities.

The amended bill keeps a $25 child tax credit off the books, providing the state with the needed $18 million for TOPS. But the bill never specified the money would go to the popular scholarship program.

"There's no more 'below the line'," LeBlanc said, referring to provisions, such as the $18 million for TOPS, that were put into a section of the budget that would be funded only if enough revenues were raised. "With the renewal of the sales tax, even with the roll-off (of one-tenth of a cent), there's enough money to fund everything that's in the appropriations bill."

Some funding for budget items were reduced to make everything balance, he said.

Jackson's legislation also allows working parents to claim on state forms as much as 50 percent of their day-care costs that can be deducted on federal income tax forms. The amount that can be claimed is on a graduated scale according to income.

"Louisiana has some of the highest child-care costs in the nation," Jackson said.

The legislation contains a tiered tax credit. Families that make $25,000 or less can claim 50 percent of what is allowed on a federal tax form; those making $25,000 to $35,000 can claim 30 percent; those making $35,000 to $60,000 can claim 10 percent; and those with incomes of $60,000 can claim 10 percent or $25, whichever is less.