Senate Bill No. 582
(By Senator Harrison)
[Introduced February 17, 2003; referred to the Committee on
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-two, relating to personal income tax; and authorizing
a 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 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-two, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-22. Tax credit for providing home or private schooling.
Parents or legal guardians who are residents of West Virginia
and whose federal adjusted gross income is less than one hundred thousand dollars, are entitled to receive a tax credit against
their 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 or for
providing private schooling pursuant to the educational
requirements set by the state board of education for primary and
secondary programs and standards: Provided, That in the case of
parents or legal guardians residing in the same household and
whether filing individually or jointly, the adjusted gross income
of each combined may not exceed one hundred thousand dollars. The
state board of education may not create any additional regulations
over the education of a child because their 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 personal
income tax credit to parents or legal guardians with less than
$100,000 federal adjusted income 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 or private
This section is new; therefore, strike-throughs and
underscoring have been omitted.