ECSheading
From the ECS State Policy Database
Choice of Schools--Tax Credits


Education Commission of the States • 700 Broadway, Suite 810 • Denver, CO 80203-3442 • 303.299.3600 • fax 303.296.8332 • www.ecs.org

This database is made possible by your state's fiscal support of the Education Commission of the States (ECS). Most entries are legislative, although rules/regulations and executive orders that make substantive changes are included. Every effort is made to collect the latest available version of policies; in some instances, recent changes might not be reflected. For expediency purposes minimal attention has been paid to style (capitalization, punctuation) and format.

Please cite use of the database as: Education Commission of the States (ECS) State Policy Database, retrieved [date].

State Status/Date Level Summary
PATo governor 10/2014P-12Educational Improvement Tax Credit and Educational Opportunity Scholarship Tax Credit
H.B. 91
Amends the Tax Reform Code combining the Educational Improvement Tax Credit (EITC) and the Educational Opportunity Scholarship Tax Credit (EOSTC) into Article XVII-F and renames the article Educational Tax Credits. Furthermore, the
amendment does the followin...

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OKSigned into law 05/2014P-12Revenue and Taxation Relating to the Oklahoma Equal Opportunity Education Scholarship Act effective date.
H.B. 2643
For any taxpayer who makes a contribution to an eligible scholarship-granting organization and makes a written commitment to contribute the same amount for two additional consecutive years
the credit is to be equal to 75% of the total amount of the contributi...

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AKSigned into law 05/2014P-12School Funding
H.B. 278
Section 21. For purposes of school construction debt, changes the grant cost share from 60% state, 40% local, to 50/50.
Sections 27, 28, and 29. Increases the base student allocation in 2014, 2015, and 2016.
Section 55. Provides additional funding for schools...

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INSigned into law 03/2014P-12
Postsec.
Student Training Cooperative Arrangements and Student Workforce Data
H.B. 1003
Allows school corporations (districts) and charter schools to receive grants to support cooperative arrangements with businesses for training students in high wage, high demand jobs that require industry certification. Establishes a tax credit for businesses t...

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MOSIGNED BY GOVERNOR 07/2013P-12Scholarship Tax Credit for Children and Students With Autism Spectrum Disorder
S.B. 17
Directs the Department of Elementary and Secondary Education to develop a master list of resources available to the parents of children with an autism spectrum disorder and to actively seek financial resources in the form of grants and donations that may be de...

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INSigned into law 05/2013P-12Choice Scholarships eligibility and requirements
H.B. 1003
Provides that a taxpayer may carry forward a School Scholarship Income Tax Credit for a taxable year that begins after December 31, 2012. Starting FY 2014, fiscal year cap applied to the tax credit increases from $5 M to $10 M. Specifies eligibility standards ...

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ALSigned into law 05/2013P-12Accountability Act of 2013, provides for creation of innovative K-12 schools, flexibility contracts between local boards of education and the State Board of Education, and authorize State Board of Education to promulgate rules, Failing Schools Income Tax Credit Account, established, Act 2013-64, 2013 Reg. Sess., am'd.
H.B. 658
Amends definition of a failing school for purposes of Educational Scholarships to include one that does not exclusively serve a special population of students and, until June 1, 2017, has been listed three or more times during the then-most recent six years in...

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MTVetoed 04/2013P-12Provide tax credits for contributions to scholarship organizations
S.B. 81
From the Fiscal Note: This bill provides credits against individual income tax or corporate license tax for donations to Student Scholarship Organizations (SSOs), which would give scholarships to students in private schools, and for donations to Education Impr...

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ALSigned into law 03/2013P-12Tax Credits and Scholarships
H.B. 84 - Tax Credits and Scholarships
Sections 8- Defines "failing school" and "qualifying school." Defines eligible student as a K-12 student whose household income upon program entry does not exceed 150% of the median household income (student retains eligibility regardless of household income u...

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PASigned into law 07/2012P-12Opportunity Scholarship Tax Credit Program
H.B. 0761
Modifies tax code to provide the means for low- and moderate-income students (185% of poverty) who reside in the attendance boundary of a low-achieving school, to apply for an opportunity scholarship to attend a participating public or private school. Funds ma...

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NHVeto overridden: legislature has overridden governor's veto 06/2012P-12EducationTax Credit
H.B. 1607/S.B. 372
Establishes an education tax credit against the business profits tax and/or the business enterprise tax for business organizations and business enterprises that contribute to scholarship organizations which award scholarships to be used by students to defray e...

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VASigned into law 05/2012P-12Educational Improvement Scholarships Tax Credits
H.B. 321
Establishes a credit beginning in taxable year 2012 for corporations donating cash or property to nonprofit organizations providing education improvement scholarships to students who would have been eligible for the free and reduced lunch program under federal...

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LASigned into law 04/2012P-12Tax Rebates for Nonpublic School Scholarships
H.B. 969
Authorizes a rebate for certain taxpayer donations to nonpublic school tuition organizations to fund scholarships for qualified students. Qualified students include those who are members of households at or below 250% of the federal poverty level. The bill als...

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VASigned into law 04/2012P-12Education Improvement Scholarships
S.B. 131
Establishes a credit beginning in taxable year 2013 for individuals, business entities, and corporations making monetary donations to nonprofit organizations providing education improvement scholarships to students whose family's annual household income is not...

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FLSigned into law 03/2012P-12Florida Tax Credit Scholarship Program
H.B. 859
Revises student eligibility requirements to allow a student entering any grades K-5 and who was not enrolled in a public school the previous year to participate. Removes requirement that family of participating foster child meet specified income requirements. ...

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AKSigned into law 08/2011P-12Finance
S.B. 84
An Act amending the funding for statewide residential educational programs; relating to funding for high school vocational and technical instruction as a component of funding for public schools; allows taxpayers a credit against the tax due for cash contributi...

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NCSigned into law 07/2011P-12Tax Credits for Children with Disabilities
H.B. 344
Provides a taxpayer a credit against the tax imposed for each of the taxpayer's eligible dependent children who is a resident of the state and who for one or two semesters during the taxable year is enrolled in grades kindergarten through 12 in a nonpublic sch...

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NHSigned into law 06/2011P-12Tax Credits
S.B. 67
Establishes a committee to study the implementation of an education tax credit plan in New Hampshire. Three members each from the senate and house of representatives will study authorizing business tax credits, authorizing the establishment of tax-exempt schol...

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FLSigned into law 06/2011P-12Removes Tax Credit Restriction
H.B. 965
From Legislative Staff Summary: Eliminates a current restriction for the corporate income tax credit and insurance premium tax, that eligible contributions made to eligible scholarship-funding organizations may not exceed 75% of the taxpayer's tax due for the ...

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OKSigned into law 05/2011P-12Tax Credits for Contributions to Scholarship-Granting Organizations
S.B. 969
Creates the "Oklahoma Equal Opportunity Education Scholarship Act". The act would allow a tax credit equal 50% of the total amount of contribution to a scholarship-granting organization not to exceed $1,000.00 for each taxpayer or $2,000.00 for married filing...

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GASigned into law 05/2011P-12Tax Credits and Student Scholarship Organizations
H.B. 325
Expands definition of "eligible student" to include 1st graders (previously included only students in a qualified kindergarten or pre-kindergarten program), and allow participants to continue to qualify until the student reaches age 20, graduates, or returns t...

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INSigned into law 05/2011P-12Vouchers
H.B. 1003
Provides a tax deduction for a parent who sends a child to a private school or home schools the child. Increases the school scholarship tax credits that may be awarded for donations to a scholarship granting organization. Prohibits a scholarship granting organ...

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UTSigned into law 03/2011Postsec.Tax Exemption for Postsecondary Textbook
S.B. 69
Defines "textbook for a higher education course" to include a textbook in electronic format. Provides a tax exemption for purchase of a textbook for a higher education course. http://le.utah.gov/~2011/bills/sbillenr/sb0069.pdf...

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AZSigned into law 05/2010P-12Corporate Tax Credits
H.B. 2663
AN ACT Amending sections 20-224.06, 20-224.07, 43-1183 and 43-1184, Arizona Revised Statutes; amending title 43, Arizona Revised Statutes, by adding chapter 15. Establishes additional oversight and reporting requirements for school tuition organizations (STOs...

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FLSigned into law 06/2008P-12Corporate Income Tax Credit Scholarships
H.B. 653
Expands the Corporate Income Tax Credit Scholarship Program by increasing the amount of credits and allowing the use of credits for insurance premium taxes; provides that siblings of certain students or students in foster care are eligible for participation in...

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GASigned into law 05/2008P-12Tax Credits
H.B. 1133
Authorizes the creation of "student scholarship organizations" that allocate funds for scholarships or grants allowing preschool and K-12 students to attend accredited private schools. Establishes requirements for student scholarship organizations. Provides fo...

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LASigned into law 03/2008P-12Income Tax Deductions
S.B. 5B
Grants an individual income tax deduction for tuition and fees paid to enroll a child in a parochial or private school, or any public elementary or secondary school affiliated with a public college or university, for 50% of the tuition and fees paid or $5,000...

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LAVetoed 07/2007P-12Tuition Tax Credit
S.B. 45
Grants a non-refundable credit against individual income tax for elementary and secondary education tuition in an approved parochial and private elementary and secondary schools.
Bill: http://www.legis.state.la.us/billdata/streamdocument.asp?did=447637
Veto me...

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LASigned into law 07/2007P-12School Readiness Tax Credits
S.B. 361
Grants school readiness tax credits to individuals for child care expenses of children five and under, to child care providers, to child care directors and staff, and to businesses providing assistance for child care.

Provides the amount of the child care ex...

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AZVetoed 06/2006P-12Tuition Tax Credits
S.B. 1071
Relates to school tuition organization tax credits; provides a limit a taxpayer may contribute to a school tuition organization; provides that a school tuition organization shall not request preapproval; provides that approval shall not be given to requests th...

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CTSigned into law 06/2006P-12Tax Credits for Donations to Nonpublic Schools
S.B. 378
Relates to tax credits for donations of computer equipment to nonpublic schools; provides that any business firm may apply for such tax credit. Public Act No. 145...

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IASigned into law 06/2006P-12Tax Credits
S.B. 2409
Allows individual income tax credits for contributions made to tax-exempt school tuition organizations. Establishes eligibility criteria. Defines eligible student as student member of a household before the tuition grant is no more than three times the the mo...

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AZBecame law without governor's signature 03/2006P-12Corporate Income Tax Credit for Schools
S.B. 1499
Creates a corporate income tax credit for contributions made to an school tuition organization (STO) for educational scholarships and tuition grants to low-income children.  This credit is annually capped at $5 million starting FY 2006-2007.

In 1997, the Legi...

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KSSigned into law 04/2005P-12
Postsec.
Math and Science Teacher Scholarships
S.B. 138
Allows the board of education of any school district, any teacher of mathematics, science, physics, chemistry or biology, and a business firm to enter a partnership agreement under which such business firm agrees to employ such teacher in a position that requi...

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AZVetoed 03/2005P-12Tax Credits
H.B. 2379
After December 31, 2005, allows a taxpayer to deduct from his/her tax penalty any amount of voluntary cash contributions up to $10,000 made by the taxpayer to a school tuition organization, and a portion of contributions of $10,000 or more. Prohibits the depar...

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LASigned into law 06/2002P-12Income Tax Credits for Child Care and Educational Costs
H.B. 238
Revises the individual income tax credit for child care expenses and educational costs....

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COSigned into law 04/2002Postsec.Income Tax Credit for Gifts to Colorado Institute of Technology
H.B. 1059
Concerns modifications to the state income tax credit available to Colorado taxpayers who make monetary contributions to the Colorado Institute of Technology; clarifies the amount of the credit that may be claimed; requires submission of certain documentation ...

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AZSigned into law 04/2000P-12Income Tax Credits for Preschool
H.B. 2226
Relates to individual income tax credits for tuition paid for preschool for children with disabilities; defines "handicapped" student as a student who is hearing impaired, visually impaired, preschool moderately delayed, preschool severely delayed, and presch...

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AZSigned into law 04/2000P-12Tax Credits for Donations
H.B. 2451
Allows a personal or corporate income tax credit for any real property and improvements that are donated to a school district or charter school for use as a school or as a site for the construction of a new school....

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AZSigned into law 04/2000P-12Tax Credits
S.B. 1369
Relates to individual income tax credits; expands use of public school fees credit to include character education programs; defines character education programs....

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