House Bill 2134 History
H. B. 2134
(By Delegates Overington, Ellem, Howard,
Louisos, Azinger, Sobonya and Carmichael)
February 10, 2005
; 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 §11-21-22
to personal income tax; and authorizing a two-tiered tax
credit for parents or legal guardians who provide their
children with either home or private schooling.
Be it enacted by the Legislature of West Virginia:
That the code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-21-22
, to read as
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-22. Tax credit for providing home or private schooling.
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 section two, article
one, chapter eighteen, in the amount of five hundred dollars per child for providing home schooling and in the amount of one
thousand dollars per child for providing 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.
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 two-tiered
personal income tax credit 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 and available at a rate per child of $500 for home
schooling and $1,000 for private schooling.
This section is new; therefore, strike-throughs and
underscoring have been omitted.