2004 Regular Session

HOUSE BILL 1474

File Code: Taxes - Income
Sponsored By:
Delegates Boteler, Frank, Cluster, Aumann, Costa, Cryor, DeBoy, Dwyer, Edwards, Fulton, Haddaway, Impallaria, Kach, Leopold, McConkey, McDonough, Miller, Minnick, Smigiel, Sossi, Trueschler, Weir, and Weldon
Entitled:
Income Tax - Credit for Educational Materials - Home Instruction Program

Synopsis:

Allowing the parent, guardian, or custodian of a child to claim a credit against the State income tax up to a specified amount for specified educational materials purchased for use in a home instruction program for that child; providing that the credit may not exceed the State income tax for that taxable year and that any unused credit for a taxable year may not be carried over to any other taxable year; defining specified terms; and applying the Act to tax years after 2004.

History by Legislative Date

House Action
2/27
First Reading House Rules and Executive Nominations
Senate Action
No Action
Sponsored by:
Delegate Joseph C. Boteler, III, District 8
Delegate Susan L. M. Aumann, District 42
Delegate John W. E. Cluster, Jr., District 8
Delegate Robert A. Costa, District 33B
Delegate Jean B. Cryor, District 15
Delegate Steven J. DeBoy, Sr., District 12A
Delegate Donald H. Dwyer, Jr., District 31
Delegate George C. Edwards, District 1A
Delegate William J. Frank, District 42
Delegate Tony E. Fulton, District 40
Delegate Jeannie Haddaway, District 37B
Delegate Rick K. Impallaria, District 7
Delegate Wade Kach, District 5B
Delegate John R. Leopold, District 31
Delegate Tony McConkey, District 33A
Delegate Pat McDonough, District 7
Delegate Warren E. Miller, District 9A
Delegate Joseph J. Minnick, District 6
Delegate Michael D. Smigiel, Sr., District 36
Delegate Richard A. Sossi, District 36
Delegate John G. Trueschler, District 42
Delegate Michael H. Weir, Jr., District 6
Delegate Richard B. Weldon, Jr., District 3B
Bill indexed under the following Subjects:
EDUCATION -see also- DRIVER ED; HIGHER ED; SPECIAL ED; etc
EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT
INCOME TAX
STUDENTS
TAX CREDITS -see also- CIRCUIT BREAKER
TEXTBOOKS
Bill affects the following Statute:
Tax - General
( 10-725 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Not available at this time
Amendments: None offered