H. B. 4090
(By Delegates Overington, Warner, Walters,
Adkins, Blass, Henderson and Ryan)
[Introduced January 17, 1996; referred to the
Committee on Education then 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 authorizing
a two-tiered tax credit for parents or legal guardians who
provide their children with either home or private
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 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 at
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 shall not create any
additional regulations over the education of a child whose parent
or legal guardian receives a tax credit as authorized by this
The state tax commissioner shall provide rules for
reporting, filing and application of claims for the tax credit
provided for 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.