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HB13-1176: Income Tax Credits For Nonpublic Education

Freedom of Expression & Religion
Bill Number: HB13-1176
Year: 2013
ACLU Position: Oppose
Sponsors: Saine/Marble

Description:

The bill establishes a private school tuition income tax credit for income tax years commencing on or after January 1, 2014, that allows any taxpayer to claim a credit when a private school issues the taxpayer a credit certificate for enrolling a dependent qualified child in the private school or for offering a scholarship to a qualified child for enrollment in the private school. The credit may be carried forward for 3 years but not refunded, and the department of revenue is granted rule-making authority.

The amount of the credit is:

  • For any qualified child attending a private school on afull-time basis as described in the state board of education rules, either an amount equal to the scholarship offered to a qualified child or 50% of the previous year's state average per pupil revenue, whichever is less; and
  • For any qualified child attending a private school on ahalf-time basis as described in the state board of education rules, either an amount equal to the scholarship offered to a qualified child or 25% of the previous year's state average per pupil revenue, whichever is less.

The bill establishes an income tax credit for income tax years commencing on or after January 1, 2014, that allows any taxpayer who decides to home-school a qualified child to claim an income tax credit:

  • In an amount equal to $1,000 for a taxpayer who home-schools a qualified child who was enrolled on a full-time basis as described in the state board of education rules in a public school in the state prior to being home-schooled; and
  • In an amount equal to $500 for a taxpayer who home-schools a qualified child who was enrolled on a half-time basis as described in the state board of education rules in a public school in the state prior to being home-schooled.

The credit may be carried forward for 3 years but not refunded. 


Current Status:

02/19/2013 - House Committee on Education Postpone Indefinitely
01/31/2013 - Introduced In House - Assigned to Education + Appropriations



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