H. B. 4403
(By Delegates Henderson, Webb and Evans, By Request)
[Introduced February 12, 1998; 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 tax credit for parents or legal guardians who pay tuition
to send their children to private school.
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 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 of this code, in the amount of up
to one thousand dollars per child, but not to exceed the total
tuition paid annually 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 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 personal
income tax credit to parents or legal guardians who provide
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 up to $1,000, but not
exceeding the total tuition paid annually per child for private
This section is new; therefore, strike-throughs and
underscoring have been omitted.