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Legislative Year: 2021 Change
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Bill Detail: HB21-1080

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Title Nonpublic Education And COVID-19 Relief Act
Status House Committee on Education Postpone Indefinitely (02/25/2021)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors M. Baisley (R)
Senate Sponsors
House Committee Education
Senate Committee
Date Introduced 02/16/2021
Summary

The bill establishes a private school tuition income tax credit
commencing on or after January 1, 2021, that allows any taxpayer to
claim a credit when the taxpayer enrolls a qualified child in a private
school or the taxpayer provides a scholarship to a qualified child for
enrollment in a private school. The private school issues the taxpayer a

credit certificate and the amount of the credit is:
  • For full-time attendance, an amount equal to either the
tuition paid or the scholarship provided to a qualified child,
as applicable, or 50% of the previous year's state average
per pupil revenues, whichever is less; and
  • For half-time attendance, an amount equal to either the
tuition paid or the scholarship provided to a qualified child,
as applicable, or 25% of the previous year's state average
per pupil revenues, whichever is less.
The bill also establishes a home-based education income tax credit
commencing on or after January 1, 2021, that allows any taxpayer who
uses home-based education for a qualified child to claim an income tax
credit in an amount equal to:
  • $1,000 for a taxpayer who uses home-based education for
a qualified child who was enrolled on a full-time basis in a
public school in the state prior to being taught at home; and
  • $500 for a taxpayer who uses home-based education for a
qualified child who was enrolled on a half-time basis in a
public school in the state prior to being taught at home.
Both credits may be carried forward for 3 years but may not be
refunded. In addition, the credits may be transferred, subject to certain
limitations.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (02/22/2021) (most recent)  
Additional Bill Documents Bill Documents
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