Bill Text: WV HB4140 | 2020 | Regular Session | Introduced

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Bill Title: Granting tax credits for parents and legal guardians whose children are in a home schooling program or private school

Spectrum: Partisan Bill (Republican 10-0)

Status: (Introduced - Dead) 2020-01-13 - To House Education [HB4140 Detail]

Download: West_Virginia-2020-HB4140-Introduced.html

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WEST virginia Legislature

2020 regular session

Introduced

House Bill 4140

By Delegates  Butler, Fast, Kessinger, D. Jeffries, Bibby, McGeehan, P. Martin, J. Jeffries and Graves

[Introduced January 13, 2020; Referred to the Committee on Education then Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-24a, relating to granting tax credits for parents and legal guardians whose children are in a home schooling program or private school; and providing rule-making authority.

Be it enacted by the Legislature of West Virginia:

ARTICLE 21.  PERSONAL INCOME TAX.

§11-21-24a.  Tax credit for providing home or private schooling.

(a) A parent or legal guardian who is a resident of West Virginia is entitled to receive a tax credit against his or her personal income tax liability, otherwise due under this article, upon the completion of a school year, as defined in §18-1-2 of this code in the amount of $500 per child for providing home schooling or private schooling pursuant to the educational requirements set by the State Board of Education for primary and secondary programs and standards. The State Board of Education may not create any additional regulations over the education of a child whose parent or legal guardian receives a tax credit as authorized by this section.

(b) The State Tax Commissioner shall provide rules for reporting, filing and application of claims for the tax credit provided under this section in a manner which conforms to the rules for tax liability otherwise due.

 

NOTE: The purpose of this bill is to provide a personal income tax credit of $500 per child to parents or legal guardians who provide home or private, primary or secondary education for their children.  The tax credit will be effective upon the completion of a school year.  The bill authorizes rule-making.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.