Creating a nonrefundable individual income tax credit for tuition expenses paid for dependents who attend private elementary and secondary schools

What it would have done

Summary by the Legislative Reference Bureau, the Legislature's nonpartisan drafting office. It's their wording, not ours.

This bill creates a nonrefundable individual income tax credit for amounts spent by a claimant on tuition expenses, in the year to which the claim relates, for the claimant's dependent children to attend private schools for grades kindergarten to 12. Because the credit is nonrefundable, no refund is paid if the amount of the credit exceeds the taxpayer's tax liability.

The maximum credit that may be claimed under the bill per year, per child, if the claimant files as a single individual or head of household, or if the claimant is a married person filing a joint return, is phased in from 2012 to 2020. Under the bill, for taxable years beginning on or after January 1, 2012, the maximum credit that may be claimed is $1,500 for a kindergarten pupil and $2,500 for a ninth grade pupil;

Who's behind it

15 lawmakers are its authors⁠. 14 are Republicans and 1 is a Independent.

4 more lawmakers signed on in support⁠.

What it would cost

State agencies filed a cost estimate. Each opens as a PDF from the Legislature.

• Fiscal Estimate From DOR