Allowing a parent or guardian a credit against the State income tax for specified nonpublic education expenses; providing that the credit may not exceed $1,000; providing that the credit may be carried forward to the 5th taxable year after the taxable year in which the nonpublic education expense is incurred; requiring the Comptroller to adopt regulations; applying the Act to taxable years beginning after December 31, 2013; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2014
|Date Posted||Document Name|
|2/05/2014||Text - First - Income Tax Credit - Nonpublic Education Expenses|
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Last Updated: 2/3/2020 2:29 PM