2000 Regular Session

HOUSE BILL 31

File Code: Taxes - Income Prior Year Introduction As: HB 564/99 - W&M
Sponsored By:
Delegate Stocksdale
Entitled:
Take Credit for Learning - Income Tax Credit and Subtraction Modification for Education Expenses

Synopsis:

Allowing an income tax subtraction modification for specified education-related expenses paid for dependents in kindergarten through grade 12, subject to specified limitations; allowing an individual with federal adjusted gross income not exceeding $33,500 to claim a State income tax credit for specified education-related expenses paid for dependents in kindergarten through grade 12, subject to specified limitations; making the credit refundable under certain circumstances; etc.

History by Legislative Date

House Action
07/7
Pre-filed
1/12
First Reading Ways and Means
1/19
Hearing 1/26 at 1:00 p.m.
1/26
Hearing cancelled
Hearing 2/3 at 2:00 p.m.
2/21
Unfavorable Report by Ways and Means
Senate Action
No Action
Bill indexed under the following Subjects:
COMPUTERS
EDUCATION -see also- DRIVER ED; HIGHER ED; SPECIAL ED; etc
EXEMPTIONS
INCOME TAX
PUBLIC SCHOOLS
TAX CREDITS -see also- CIRCUIT BREAKER
TEXTBOOKS
TRANSPORTATION -see also- AIRCRAFT; AIRPORTS; BOATS; etc
TUITION
Bill affects the following Statutes:
Tax - General
( 10-208 , 10-208 , 10-718 , 10-809 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered