HOUSE BILL 1296

Sponsored By:

Delegates Boteler, Cluster, Aumann, DeBoy, Donoghue, Frank, Glassman, Impallaria, Kach, Kohl, McComas, McDonough, Minnick, Parrott, 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 2005.

History by Legislative Date

House Action

2/10

First Reading Ways and Means

2/22

Hearing 3/3 at 1:30 p.m.

3/24

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 John P. Donoghue, District 2C

Delegate William J. Frank, District 42

Delegate Barry Glassman, District 35A

Delegate Rick Impallaria, District 7

Delegate Wade Kach, District 5B

Delegate Sheryl Davis Kohl, District 34A

Delegate Susan K. McComas, District 35B

Delegate Pat McDonough, District 7

Delegate Joseph J. Minnick, District 6

Delegate Joanne S. Parrott, District 35A

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

( 10-726 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal Note (Displayed in PDF Format): Available

Amendments: None offered