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
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 lo...

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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 busin...

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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 educatio...

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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. Qu...

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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 nonpro...

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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...

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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 ins...

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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 a...

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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...

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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 eligibl...

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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 contr...

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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-kinder...

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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 ...

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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 text...

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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, b...

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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 insuranc...

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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 st...

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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 elemen...

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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 pri...

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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 car...

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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 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 cred...

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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. D...

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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 tuitio...

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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 fir...

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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 ...

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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 Instit...

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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 ...

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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 sch...

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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 characte...

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