H. B. 2284
(By Delegates Overington, Harrison, Adkins,
Louisos, Walters and Henderson)
[Introduced February 25, 1993; referred to the
Committee on Finance.]
A BILL to amend article twenty-one, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
twenty-one, relating to personal income tax; and allowing a
tax credit for providing home or private schooling.
Be it enacted by the Legislature of West Virginia:
That article twenty-one, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
twenty-one, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-21. Tax credit for providing home or private schooling.
A parent or legal guardian is entitled to receive a tax
credit against his or her personal income tax liability,
otherwise due under this article, in the amount of five hundred
dollars per child, for providing home or private schooling
pursuant to the educational requirements set by the state boardof education for primary and secondary programs and standards.
The state board of education shall not create any additional
regulations over the education of a child whose parent or legal
guardian receives this tax credit.
The state tax commissioner shall provide by appropriate rule
for the reporting, filing and application of claims for the tax
credit provided for under this section in a manner in conformity
with the rules for tax liability otherwise due.
NOTE: The purpose of this bill is to provide a $500.00 per
child personal income tax credit to parents or legal guardians
for providing home or private, primary or secondary education for
their children.
This section is new; therefore, strike-throughs and
underscoring have been omitted.