Creating a refundable individual income tax credit for tuition expenses paid for dependents who attend certain private elementary and secondary schools, and charter schools. (FE)

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 refundable individual income tax credit for amounts spent by a claimant on tuition for educational expenses, in the year to which the claim relates, for the claimant's dependent children to attend an eligible institution, which is defined as any private elementary or secondary school in this state, including a charter school. Under the bill, the credit may not be claimed with regard to a pupil who participates in the school choice program. Because the credit is refundable, if the amount of the credit for which the claimant is eligible exceeds his or her tax liability, the difference will be refunded to the claimant by check.

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 $250 for an elementary pupil (a pupil in kindergarten or grades one to eight) and $500 for a secondary pupil (a pupil in grades nine to twelve). The maximum credit that may be claimed by a married person filing a separate return per year, per child, is 50 percent of the amount that may be claimed by a married joint filer. The credit may not be claimed by a nonresident or part-year resident of this state. The bill also requires an eligible institution to provide the parent or guardian of a pupil a statement specifying the amount of tuition that the parent or guardian paid in that year for his or her pupil.

Who's behind it

Dean Kaufert, a Republican, is its author⁠.

1 more lawmaker 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