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2014 SESSION

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HB 239 Income tax, state; creates home school instruction tax credit.

Introduced by: David I. Ramadan | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Home school instruction tax credit. Creates an individual income tax credit beginning January 1, 2014, for amounts paid by a parent or legal guardian for his child for home instruction-related materials and services used in the home instruction. The credit per child would equal the lesser of $500 or the amount actually paid in the taxable year for such costs on behalf of the child. However, the credit allowed to the parent or legal guardian would not exceed $2,000 for any taxable year. The credit would be able to be carried over for four years.

FULL TEXT

• 12/28/13  House: Prefiled and ordered printed; offered 01/08/14 14100921D  pdf | impact statement

HISTORY

• 12/28/13  House: Prefiled and ordered printed; offered 01/08/14 14100921D
• 12/28/13  House: Referred to Committee on Finance
• 01/17/14  House: Assigned Finance sub: Subcommittee #2
• 02/12/14  House: Left in Finance