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Introduced Version Senate Bill 582 History

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Key: Green = existing Code. Red = new code to be enacted


Senate Bill No. 582

(By Senator Harrison)

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[Introduced February 17, 2003; referred to the Committee on Finance.]

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A BILL to amend article twenty-one, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section twenty-two, relating to personal income tax; and authorizing a tax credit for parents or legal guardians who provide their children with either home or private schooling.

Be it enacted by the Legislature of West Virginia:

That article twenty-one, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section twenty-two, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.

§11-21-22. Tax credit for providing home or private schooling.

Parents or legal guardians who are residents of West Virginia and whose federal adjusted gross income is less than one hundred thousand dollars, are entitled to receive a tax credit against their personal income tax liability, otherwise due under this article, upon the completion of a school year, as defined in section two, article one, chapter eighteen, in the amount of five hundred dollars per child for providing home schooling or for providing private schooling pursuant to the educational requirements set by the state board of education for primary and secondary programs and standards: Provided, That in the case of parents or legal guardians residing in the same household and whether filing individually or jointly, the adjusted gross income of each combined may not exceed one hundred thousand dollars. The state board of education may not create any additional regulations over the education of a child because their parent or legal guardian receives a tax credit as authorized by this section.
The state tax commissioner shall provide rules for reporting, filing and application of claims for the tax credit provided under this section in a manner which conforms to the rules for tax liability otherwise due.


NOTE: The purpose of this bill is to provide a personal income tax credit to parents or legal guardians with less than $100,000 federal adjusted income who provide home or private, primary or secondary education for their children. The tax credit will be effective upon the completion of a school year and available at a rate per child of $500 for home schooling or private schooling.

This section is new; therefore, strike-throughs and underscoring have been omitted.
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