Virginia House Bill 950 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 8 2014 - 25% progression, died in committee
Action: 2014-02-12 - Left in Finance
Pending: House Finance Committee
Text: Latest bill text (Prefiled) [HTML]

Home school instruction and private school tax credit. Creates an individual income tax credit beginning January 1, 2014, for amounts paid by the parent or legal guardian of a child for the child's home instruction expenses or expenses for attending an accredited private school. Credit would be allowed for instruction-related materials, courses or programs used in the home instruction, or private school tuition. The credit would be available to the parents and legal guardians of children who did not attend private school or were not home schooled in the previous year. The credit would equal the lesser of the actual amount of such expenses paid during the year or one-half of the average state spending per student based on the most recent Annual School Report. The credit would be available for two years per child and could be carried forward for four taxable years.

Income tax, state; home instruction and private school tax credit.

Del. Dave LaRock [R]

Date	Chamber	Action
2014-02-12	House	Left in Finance
2014-01-31	House	Subcommittee recommends laying on the table by voice vote
2014-01-28	House	Assigned Finance sub: Subcommittee #3
2014-01-08	House	Referred to Committee on Finance
2014-01-08	House	Prefiled and ordered printed; offered 01/08/14 14103589D

Chapter	Article	Section	Citation Type	Statute Text
58	1	339.13	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?141+sum+HB950
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?141+ful+HB950+hil