The Tuition Opportunity Program for Students (subsequently renamed the Taylor Opportunity Program for Students, or 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 prepare a report analyzing various aspects of the TOPS program. In accordance with ACT 1202, this report includes: (1) An analysis of the relationship between the high school courses taken and the student's score on the American College Test (ACT); (2) The number of high school graduates who are eligible for TOPS and subsequently enroll in college; (3) Persistence (retention) rates of TOPS students; (4) The number of and reasons for students losing award eligibility; (5) Graduation data; and (6) TOPS time-to-degree and degree attainment. Act 587 of the 2014 Regular Legislative Session added several additional types of information to the TOPS report, including: (1) Demographic information of program award recipients (race, gender, parent's income); (2) High school GPA and ACT scores of program award recipients grouped by mean, median, and mode; and (3) Average high school GPA and average ACT scores of those who lost the award. Overall, the findings indicated that: (1) From 2009 to 2018, 88.1% of students deemed eligible for a TOPS award accepted the award and subsequently enrolled in a postsecondary education institution in Louisiana; (2) The average ACT score of all TOPS recipients between 2009 and 2018 was 24 and the average high school GPA (Core GPA) was 3.36; (3) From 2007-2008 to 2016-2017 the majority of TOPS recipients were white (71.7%) and female (58%); (4) Students who begin college with a TOPS award persist and graduate at a higher rate than non-TOPS students; (5) The average time-to-degree for TOPS recipients pursuing an associate degree is 3.8 years vs. 5.9 years for Non-TOPS; and (6) The average time-to-degree for TOPS recipients pursuing a baccalaureate degree is 4.5 years vs 7.3 years for Non-TOPS. [For "TOPS Report: Analysis of the TOPS Program from 2008-2017," see ED591716.]