2007 Regular Session


File Code: Taxes - Income Prior Year Introduction As: HB 1296/06 - W&M
Sponsored By:
Delegates Boteler, Aumann, Beitzel, Frank, George, Impallaria, Kach, Krebs, McConkey, McDonough, McKee, Stocksdale, and Weir
Income Tax - Credit for Educational Materials - Home Instruction Program


Allowing the parent, guardian, or custodian of a child to claim a credit against the State income tax up to a specified amount for specified educational materials purchased for use in a home instruction program for that child; providing that the credit may not exceed the State income tax for that taxable year and that any unused credit for a taxable year may not be carried over to any other taxable year; defining specified terms; applying the Act to tax years beginning after December 31, 2006; etc.

History by Legislative and Calendar Date

House Action
First Reading Ways and Means
Hearing 3/20 at 1:00 p.m.
Unfavorable Report by Ways and Means
Senate Action
No Action

Sponsored by:

Delegate Joseph C. Boteler, III, District 8
Delegate Susan L. M. Aumann, District 42
Delegate Wendell R. Beitzel, District 1A
Delegate William J. Frank, District 42
Delegate Ronald A. George, District 30
Delegate Rick Impallaria, District 7
Delegate Wade Kach, District 5
Delegate Susan W. Krebs, District 9B
Delegate Tony McConkey, District 33A
Delegate Pat McDonough, District 7
Delegate Robert A. McKee, District 2A
Delegate Nancy R. Stocksdale, District 5A
Delegate Michael H. Weir, Jr., District 6

Bill indexed under the following Subjects:

Education -see also- Driver Ed; Higher Ed; Special Ed; etc
Equipment -see also- Motor Vehicle Equipment
Income Tax
Tax Credits -see also- Circuit Breaker

Bill affects the following Statute:

Tax - General
( 10-726 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered