2005 Regular Session

HOUSE BILL 1002

File Code: Taxes - Income Prior Year Introduction As: HB 1474/04 - W&M
Sponsored By:
Delegates Boteler, Cluster, Aumann, DeBoy, Frank, Haddaway, Hogan, Impallaria, Jennings, McConkey, McDonough, Miller, O'Donnell, Parrott, Trueschler, and Weir
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
2/11
First Reading Ways and Means
2/15
Hearing 2/25 at 1:30 p.m.
3/7
Unfavorable Report by Ways and Means
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 Steven J. DeBoy, Sr., District 12A
Delegate William J. Frank, District 42
Delegate Jeannie Haddaway, District 37B
Delegate Patrick N. Hogan, District 3A
Delegate Rick Impallaria, District 7
Delegate J. B. Jennings, District 7
Delegate Tony McConkey, District 33A
Delegate Pat McDonough, District 7
Delegate Warren E. Miller, District 9A
Delegate Anthony J. O'Donnell, District 29C
Delegate Joanne S. Parrott, District 35A
Delegate John G. Trueschler, District 42
Delegate Michael H. Weir, Jr., District 6

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 (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments: None offered