The Tuition Opportunity Program for Students subsequently renamed the Taylor Opportunity Program for Students (TOPS) was created by Act 1375 of the 1997 Regular Legislative Session. The first college freshman class to receive TOPS awards entered postsecondary education in the fall of 1998. Act 1202 of the 2001 Regular Legislative Session requires the Louisiana Board of Regents (BOR) to provide a report analyzing various aspects of the TOPS Program. Act 227 of the 2015 Regular Legislative Session modified prior law to clarify and specify data points to be reported without making any substantive changes to the program. In accordance with Act 227, this report includes: (1) An analysis of the relationship between high school courses taken and the student's American College Test (ACT) score; (2) The number of high school graduates who are eligible for TOPS and subsequently enroll in college; (3) Persistence (retention) rates of TOPS recipients; (4) The number of and reasons for students losing award eligibility; (5) Graduation data; and (6) TOPS time-to-degree and degree attainment information. Act 587 of the 2014 Regular Legislative Session added new reporting requirements to the TOPS report, including: (1) Demographic information of program award recipients (race, gender, parents' income); (2) High school GPA and ACT scores of program award recipients grouped by mean; and (3) Average high school GPA and average ACT score of students who lost the award. The report includes current and historical data on TOPS students (students receiving an "Opportunity," "Performance," or "Honors" award) and, where appropriate, non-TOPS students, to allow for comparison.