H. B. 2474
(By Delegates Overington, Andes, Cowles, Walters,
Sobonya, C. Miller, Arvon, O'Neal,
Folk, Raines and Border)
[Introduced February 15, 2013; 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 §11-21-24a, relating
to authorizing tax credits for parents and legal guardians
whose children are in a home schooling program or private
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 §11-21-24a, to read as
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-24a. 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 $1,000 per child for providing home schooling and in the amount of $2,000 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 $1,000 for home
schooling and $2,000 for private schooling.
This section is new; therefore, it has been completely