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

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 PA Signed into law 07/2012 P-12 Opportunity 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 lo... More... NH Veto overridden: legislature has overridden governor's veto 06/2012 P-12 EducationTax 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 busin... More... VA Signed into law 05/2012 P-12 Educational 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 educatio... More... LA Signed into law 04/2012 P-12 Tax 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. Qu... More... VA Signed into law 04/2012 P-12 Education Improvement Scholarships S.B. 131 Establishes a credit beginning in taxable year 2013 for individuals, business entities, and corporations making monetary donations to nonpro... More... FL Signed into law 03/2012 P-12 Florida 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... More... AK Signed into law 08/2011 P-12 Finance S.B. 84 An Act amending the funding for statewide residential educational programs; relating to funding for high school vocational and technical ins... More... NC Signed into law 07/2011 P-12 Tax 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 a... More... NH Signed into law 06/2011 P-12 Tax 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... More... FL Signed into law 06/2011 P-12 Removes 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 eligibl... More... OK Signed into law 05/2011 P-12 Tax 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 contr... More... GA Signed into law 05/2011 P-12 Tax 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-kinder... More... IN Signed into law 05/2011 P-12 Vouchers 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 ... More... UT Signed into law 03/2011 Postsec. 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 text... More... AZ Signed into law 05/2010 P-12 Corporate 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, b... More... FL Signed into law 06/2008 P-12 Corporate 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 insuranc... More... GA Signed into law 05/2008 P-12 Tax Credits H.B. 1133 Authorizes the creation of "student scholarship organizations" that allocate funds for scholarships or grants allowing preschool and K-12 st... More... LA Signed into law 03/2008 P-12 Income 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 elemen... More... LA Vetoed 07/2007 P-12 Tuition 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 pri... More... LA Signed into law 07/2007 P-12 School 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 car... More... AZ Vetoed 06/2006 P-12 Tuition 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 th... More... CT Signed into law 06/2006 P-12 Tax 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 cred... More... IA Signed into law 06/2006 P-12 Tax Credits S.B. 2409 Allows individual income tax credits for contributions made to tax-exempt school tuition organizations. Establishes eligibility criteria. D... More... AZ Became law without governor's signature 03/2006 P-12 Corporate 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 tuitio... More... KS Signed into law 04/2005 P-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 fir... More... AZ Vetoed 03/2005 P-12 Tax 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 ... More... LA Signed into law 06/2002 P-12 Income Tax Credits for Child Care and Educational Costs H.B. 238 Revises the individual income tax credit for child care expenses and educational costs.... More... CO Signed into law 04/2002 Postsec. 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 Instit... More... AZ Signed into law 04/2000 P-12 Income 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 ... More... AZ Signed into law 04/2000 P-12 Tax 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 sch... More... AZ Signed into law 04/2000 P-12 Tax Credits S.B. 1369 Relates to individual income tax credits; expands use of public school fees credit to include character education programs; defines characte... More...