| State |
Status/Date |
Level |
Summary |
|
 PA | Signed into law 07/2012 | P-12 | 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 may not be used to attend a career and technology center or charter schools (brick-and-mortar or cyber). Schools approved to receive students must charge scholarship students no more than their set tuition rate, and if necessary, must initiate a lottery to determine enrollment.
Businesses that donate to opportunity scholarship organizations are eligible for a tax credit through the program. Defines and establishes parameters for a "scholarship organization." Requires reports from such organizations that include total number of applications received, total and average amounts of scholarships awarded, total number of applications processed and amounts of application fees charged -- either per application or in the aggregate through a third-party processor; and tax status. For 2012-2013, a business tax credit cannot exceed $400,000 annually per firm; for 2013-2014 and thereafter, the tax credit cannot exceed $750,000 annually per business firm. Requires the Department of Revenue to grant a tax credit of up to 90% of the total amount contributed if the business provides a written commitment to provide the scholarship organization with the same amount of contribution for two consecutive tax years. Defines a "pass-through" entity (pg. 91).
Sets eligibility requirements for scholarship applicants, including 185% of the Federal poverty level. Excludes home schooled students and prohibits scholarships for students who have been recruited for athletic purposes. Maximum scholarship awards: $8,500 except for a student with a disability ($15,000). Grant amounts for students who attend or will attend a nonpublic school cannot exceed the amount of the per pupil subsidy of the school district of residence. Allows districts to establish a program of tuition grants to provide for education of students who reside within the district and attend or will attend a public or nonpublic school on a tuition-paying basis. A student receiving a grant to attend a public school is counted in average daily membership for purposes of funding, except when a student attends a public school outside the school district (included in the ADM of the school district the student attends). Requires that transportation be provided and reimbursed. Participating schools are not required to accept a student if it does not offer appropriate programs or is not structured or equipped with the necessary facilities to meet the special needs of the recipient.
Provides the Pennsylvania Supreme Court with exclusive and original jurisdiction to hear any challenge or to render a declaratory judgment concerning constitutionality.
http://www.legis.state.pa.us/CFDOCS/Legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2011&sessInd=0&billBody=H&billTyp=B&billNbr=0761&pn=3894
Title: H.B. 0761
Source: http://www.legis.state.pa.us/
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| NH | Veto overridden: legislature has overridden governor's veto 06/2012 | P-12 | 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 educational expenses.
http://www.gencourt.state.nh.us/legislation/2012/HB1607.html
Title: H.B. 1607/S.B. 372
Source: http://www.gencourt.state.nh.us/
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| VA | Signed into law 05/2012 | P-12 | 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 law, in order for them to attend nonpublic elementary or secondary schools. Nonprofit organizations to which donations are made would be required to distribute at least 90 percent of their tax-credit-derived funds for such scholarships. The credit would equal 70 percent of the donation made by the corporation and would be refundable. Any corporation taking a charitable deduction on its federal income tax return would be required to add that amount back to its Virginia taxable income in order to receive the credit. There is a $10 million annual cap for the credits.
http://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB321ER+pdf
Title: H.B. 321
Source: http://lis.virginia.gov/
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| LA | Signed into law 04/2012 | P-12 | 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 also would give priority to students from public schools rated a D or an F on the state's accountability assessment in cases where voucher recipients outnumber available spots in private schools. The bill sets the maximum amount for the scholarships: K-8 grades not to exceed actual tuition and fees or 80% of the state average per pupil funding amount for the previous year; 9-12 grades not to exceed actual tuition and fees or 90% of the state average per pupil funding amount from the previous year. Schools receiving scholarship awards are to report specified information to the state education department and publicize the availability of scholarships, especially to students/parents in public schools that received a F or D grade.
http://www.legis.state.la.us/billdata/streamdocument.asp?did=798959
Title: H.B. 969
Source: http://www.legis.state.la.us
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| VA | Signed into law 04/2012 | P-12 | 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 in excess of 300 percent of the current poverty guidelines and certain students with disabilities, in order for them to attend nonpublic elementary or secondary schools. Nonprofit organizations to which donations are made would be required to distribute at least 90 percent of such donations in the form of scholarships to such students. The credit would equal 65 percent of the donation made and any unused credit for the taxable year could be carried forward for five years. There is an annual cap of $25 million in tax credits for the scholarship program. The Department of Education would administer the tax credit program.
Expands the current Neighborhood Assistance Act Tax Credit program by increasing the tax credit percentage from 40 to 65 percent; raising the cap on education proposals from $4.9 million to $8 million, which has the effect of raising the total cap on the program from $11.9 million to $15 million; expanding the eligibility criteria for programs qualifying for tax credits to encompass programs providing services to certain students with disabilities and individuals whose family's annual household income is not in excess of 300 percent of the poverty guidelines; allowing unused credits at the end of the year to be distributed to neighborhood organizations that had previously met the $500,000 cap on tax credits; and extending the sunset for the program to July 1, 2017. Incorporates SB 241.
http://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+CHAP0731+pdf
Title: S.B. 131
Source: http://lis.virginia.gov/
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| FL | Signed into law 03/2012 | P-12 | 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. Increases the tax credit cap amount applicable to the program. Provides that participating schools may administer statewide assessments to students in grades 3-10 as alternate means of fulfilling academic accountability requirements. Establishes requirements for a district to coordinate with a participating private school in administration of state assessments. Repeals provision that department of education site visits to participating schools be random; adds provision that the department may make additional site visits to any school that has received a notice of noncompliance or notice of proposed action within the past two years. Permits the commissioner of education to deny, suspend or revoke a private school's participation in the program if the private school's owner or operator has exhibited a previous pattern of failure to comply with specified provisions. Extends list of factors the commissioner may take into consideration in making such a determination. Also permits the commissioner of education to suspend payment of scholarship funds to a private school if there is probable cause that there is a previous pattern of failure to comply with specified provisions.
http://www.myfloridahouse.gov/Sections/Documents/loaddoc.aspx?FileName=_h0859er.docx&DocumentType=Bill&BillNumber=0859&Session=2012
Title: H.B. 859
Source: www.myfloridahouse.gov
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| AK | Signed into law 08/2011 | P-12 | 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 contributions to include: (1) a facility or an annual intercollegiate sports tournament; (2) Alaska Native cultural or heritage programs including mentoring and tutoring; (3) for education, research, rehabilitation and facilities by an institution located in the state that qualifies as a coastal ecosystem learning center; creating a pilot project in the Iditarod Area School District; providing for an effective date by amending the effective date in sec. 57, ch. 92, SLA 2010. Effective 07/01/2011. MANIFEST ERRORS ON BILL.
http://www.legis.state.ak.us/basis/get_bill_text.asp?hsid=SB0084Z&session=27
Title: S.B. 84
Source: http://www.legis.state.ak.us
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| NC | Signed into law 07/2011 | P-12 | 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 school or in a public school at which tuition is charged. http://www.ncga.state.nc.us/Sessions/2011/Bills/House/PDF/H344v7.pdf
Title: H.B. 344
Source: http://www.ncga.state.nc.us
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| NH | Signed into law 06/2011 | P-12 | 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 scholarship granting organizations, and education tax credits and voucher programs implemented in other states. Requires the committee to issue an interim report with its findings and recommendations for proposed legislation by November 2011, and a final report by November 2012.
http://www.gencourt.state.nh.us/legislation/2011/SB0067.html
Title: S.B. 67
Source: http://www.gencourt.state.nh.us
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| FL | Signed into law 06/2011 | P-12 | 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 taxable year.. Currently, a taxpayer may rescind all or part of an approved tax credit. The amount rescinded may become available to another eligible taxpayer during that fiscal year under certain circumstances. One current restriction on those amounts becoming available to another taxpayer is that the taxpayer rescinding all or part of an approved tax credit may not have previously rescinded any or all of its approved tax credits more than once in the previous three tax years. The bill removes this restriction. http://www.myfloridahouse.gov/Sections/Documents/loaddoc.aspx?FileName=_h0965er.docx&DocumentType=Bill&BillNumber=0965&Session=2011
Title: H.B. 965
Source: http://www.myfloridahouse.gov
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| OK | Signed into law 05/2011 | P-12 | 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 jointly, or $100,000.00 for any taxpayer which is a legal business entity. Sets other parameters.
http://webserver1.lsb.state.ok.us/cf/2011-12%20ENR/SB/SB969%20ENR.DOC
Title: S.B. 969
Source: http://webserver1.lsb.state.ok.us
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| GA | Signed into law 05/2011 | P-12 | 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 to a public school, whichever occurs first. Expands definition of qualified school or program to include a nonpublic pre-kindergarten program. Requires that the maximium scholarship amount a student scholarship organization may give in any year may not exceed the average state and local expenditures per student in fall enrollment in public K-12 for the state, which amount must be annually published by the department of education by January 1. Requires a student scholarship organization to have a board of directors of at least three members. Requires a student scholarship organization's annual audit to verify that it obligated for scholarships or tuition grants at least 90% of its annual revenue received from donations for scholarships or tuition grants. Amends the revenues and expenses data student scholarship organizations must report (including the total number and dollar amount of scholarships awarded), and requires this information to be posted to the department of revenue Web site.
Establishes penalties for any student scholarship organization that fails to comply with any statutory requirements within 90 days of notification of deficiencies. Prohibits student scholarship organizations from awarding a scholarship to a specific eligible student at a donor's request, or encouraging or facilitating taxpayers to engage in illegal actions. Provides that it is a misdemeanor for any officer or director of a student scholarship organization to actively participate in actions that are an intentional violation of a student scholarship organization's obligations.
Permits an entity other than a private individual, head of household, married couple or corporation to be allowed a tax credit. Allows the aggregate amount of tax credits allowed to increase annually until January 2018. Directs the tax commissioner to provide written notice to the taxpayer and the student scholarship organization of preapproval or denial of an amount a potential donor wishes to contribute to a student scholarship organization. Calls for the development of a Web-based donation approval process. Calls for development of an ongoing, current list on a Web site of the amount of tax credits available. Prohibits action against donors to student scholarship organizations if the tax commissioner preapproved a donation for a tax credit prior to the date the student scholarship organization is removed from the department of education list. http://www.legis.ga.gov/Legislation/20112012/116780.pdf
Title: H.B. 325
Source: www.legis.ga.gov
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| IN | Signed into law 05/2011 | P-12 | 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 organization from limiting the availability of scholarships to students of only one participating school. Provides choice scholarships to students in families with income that is not more than 150% percent of the amount required for the individual to qualify for the federal free or reduced lunch program to pay the costs of tuition and fees at a public or private elementary school or high school that charges tuition. Requires fair admissions policies for schools eligible for choice scholarships. Requires an eligible school to include certain subjects in the school's curriculum. Limits the number of choice scholarships awarded per school year before June 30, 2013. Limits the choice scholarship granted to a student in grade 1 through 8 to $4,500 per school year. Provides consequences for nonpublic schools who receive: (1) consecutive low category designations for school performance and improvement; and (2) a distribution of choice scholarships. Makes conforming changes.
http://www.in.gov/legislative/bills/2011/HE/HE1003.1.html
Title: H.B. 1003
Source: http://www.in.gov/
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| UT | Signed into law 03/2011 | Postsec. | 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
Title: S.B. 69
Source: le.utah.gov
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| AZ | Signed into law 05/2010 | P-12 | 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) who receive corporate income tax credit contributions. Requires such organizations to apply for certification from the department of revenue (DOR) and requires the DOR to grant certification if the STO is an Arizona nonprofit corporation with federal 501(c)(3) status. Establishes the criteria for an organization to be eligible for and retain certification. Requires the DOR to send written notification by certified mail to any STO who violates any of the criteria for eligible for and retain certification as well as any STO who (1) fails or refuses to file the required annual reports or (2) encourages, facilitates or knowingly permits taxpayers to engage in statutorily prohibited practices. Allows STOs who receive written notification 90 days to correct the violation and empowers the DOR to terminate certification by removing from the certified list maintained by the DOR any STO not complying within the 90-day period and provide public notice of the termination. Directs the STO to notify donors attempting to contribute their contributions are ineligible for a tax credit and refund any contribution received after the termination date. Permits the STO to request a hearing. Establishes STO reporting requirements.
http://www.azleg.gov/DocumentsForBill.asp?Bill_Number=HB2663&Session_ID=93
Title: H.B. 2663
Source: http://www.azleg.gov/
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| FL | Signed into law 06/2008 | P-12 | 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 the program; provides that scholarship funds may be used for administrative expenses of a nonprofit scholarship funding organizations.
http://www.myfloridahouse.gov/Sections/Documents/loaddoc.aspx?FileName=_h0653er.xml&DocumentType=Bill&BillNumber=0653&Session=2008
Title: H.B. 653
Source:
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| GA | Signed into law 05/2008 | P-12 | 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 for tax credits by individuals and corporations for contributions to a student scholarship organization ("qualified education expense"). Provides a the tax credit is not allowed if the taxpayer designates the taxpayer´s qualified education expense for the direct benefit of any dependent of the taxpayer. Provides that tax credits will be awarded on a first come, first served basis. Limits the aggregate amount of tax credits to $50 million per tax year.
http://www.legis.state.ga.us/legis/2007_08/pdf/hb1133.pdf
Title: H.B. 1133
Source: www.legis.state.ga.us
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| LA | Signed into law 03/2008 | P-12 | 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, whichever is less.
Grants an individual income tax deduction for educational expenses, including textbooks and curricula, incurred by homeschoolers, equal to 50% of the actual amount of qualified educational expenses incurred by the taxpayer for the home-schooling of each child, or $5,000 per child, whichever is less.
http://www.legis.state.la.us/billdata/streamdocument.asp?did=462777
Title: S.B. 5B
Source: www.legis.state.la.us
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| LA | Vetoed 07/2007 | P-12 | 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 message: http://www.legis.state.la.us/archive/07RS/veto/SB45v.pdf
Title: S.B. 45
Source: Lexis-Nexis/StateNet
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| LA | Signed into law 07/2007 | P-12 | 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 expense tax credit is based on the quality rating of the child care facility which the child attends, with a 200% reimbursement of the credit provided for such expenses in Louisiana Revised Statutes 47:297.4 http://www.legis.state.la.us/lss/lss.asp?doc=101769 for a five-star rated child care facility, a 150% reimbursement for a four-star facility, etc. Directs parents with multiple children to calculate each child's credit separately.
Provides the child care provider tax credit is based on the average monthly number of children who either participate in the Child Care Assistance Program administered by the office of family support or who are foster children, and who are attending a child care facility or facilities operated by the child care provider, multiplied by an amount based on the quality rating of each child care facility operated by the child care provider, with a five-star rated facility earning a $1,500 credit per eligible child, a four-star rated facility earning $1,250 per eligible child, etc.
Provides the credit for child care directors and staff must be based on the staff qualifications as defined in the department of social services state practitioner registry in Title 48 of the Louisiana Administrative Code, with a "level four" director/staff earning a $3,000 tax credit, a "level three" director/staff earning a $2,500 tax credit, etc. Provides that, beginning calendar year 2009, the tax credit amounts be adjusted annually by the percentage increase in the Consumer Price Index.
Provides a refundable credit against any Louisiana individual or corporation income tax or corporation franchise tax for the eligible business child care expenses supported by a business. Provides the credit must be the percentage of such eligible business child care expenses depending on the quality rating of the child care facility to which the expenses are related or the quality rating of the child care facility the child attends, with a five-star rated facility earning 20% of eligible business
child care expenses, a four-star rated facility earning 15% of eligible business child care expenses, etc. Provides for a maximum additional annual refundable credit of $5,000 against any Louisiana individual or corporation income tax or corporation franchise tax for the payment by a business of fees and grants to child care resource and referral agencies.
http://www.legis.state.la.us/billdata/streamdocument.asp?did=451044
Title: S.B. 361
Source: www.legis.state.la.us
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| AZ | Vetoed 06/2006 | P-12 | 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 that exceed the prescribed limit; amends provisions regarding a preapproved contribution amount.
Title: S.B. 1071
Source: Arizona Legislature
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| CT | Signed into law 06/2006 | P-12 | 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
Title: S.B. 378
Source: Connecticut Legislature
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| IA | Signed into law 06/2006 | P-12 | 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 most recently published federal poverty guidelines. Defines eligible school as accredited nonpublic elementary or secondary school. http://coolice.legis.state.ia.us/Cool-ICE/default.asp?Category=billinfo&Service=Billbook&menu=false&hbill=SF2409
Title: S.B. 2409
Source: coolice.legis.state.ia.us
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| AZ | Became law without governor's signature 03/2006 | P-12 | 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 Legislature created two tax credits for individual taxpayers. First, a credit for up to $200 for a single individual taxpayer is available for a taxpayer who pays fees or makes a cash contribution to an Arizona public school for the support of extracurricular activities and character education programs. The second credit available to individuals is a credit for up to $500 for a single individual taxpayer who makes a cash contribution to a school tuition organization (STO). Businesses were not eligible for these credits.
http://www.azleg.state.az.us/FormatDocument.asp?inDoc=/legtext/47leg/2r/summary/s.1499fin_aspassedbysenate.doc.htm
Title: S.B. 1499
Source: Arizona Legislative Web Site
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| KS | Signed into law 04/2005 | P-12
Postsec. | 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 requires mathematics or science skills commensurate with the classes that the teacher regularly teaches when school is not regularly in session. Provides the business with a state income tax credit of 25%, or 30% for a teacher teaching in a school district in a rural community, underserved area, or underperforming urban area. Limits the total amount of credits for the program per fiscal year to $500,000. Limits the total amount of credits per congressional district to $125,000.
Establishes the mathematics and science teacher service scholarship program, which grants up to 50 new scholarships each year to qualified students who are Kansas residents working toward certification to teach math or science in grades 6-12 and who agree to teach in an accredited public or private school in Kansas for at least four years. Creates in the state treasury the mathematics and science teacher service scholarship program fund and the mathematics and science teacher service scholarship repayment fund.
Full text: http://www.kslegislature.org/bills/2006/138.pdf
Fiscal note: http://www.kslegislature.org/legsrv-bills/showBill.do?id=36145
Supplemental note: http://www.kslegislature.org/legsrv-bills/showBill.do?id=38088
Title: S.B. 138
Source: www.kslegislature.org
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| AZ | Vetoed 03/2005 | P-12 | 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 department from allowing tax credits for contributions in any calendar year that exceed specified amounts. Sets forth procedures for donors and the school tuition organization governing the making and accepting of tax credit contributions. Specifies that a tax credit is not allowed for any contribution to the school tuition organization for the direct benefit of any specific student. Requires a portion of donations to school tuition organizations to go towards scholarships to low-income students that meet additional qualifications. Sets forth reporting requirements for school tuition organizations. Sets limit for amount of any tuition grant or scholarship awarded by a school tuition organization in 2006 and subsequent years.
http://www.azleg.state.az.us/DocumentsForBill.asp?Bill_Number=2379
Title: H.B. 2379
Source: www.azleg.state.az.us
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| LA | Signed into law 06/2002 | P-12 | Revises the individual income tax credit for child care expenses and educational costs.
Title: H.B. 238
Source: Lexis-Nexis/StateNet
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| CO | Signed into law 04/2002 | Postsec. | 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 when claiming the credit; delays the applicability of the credit for one year; corrects the name of the institute to which contributions are to be made in order to qualify for the credit. http://www.leg.state.co.us/2002a/inetcbill.nsf/fsbillcont/F3045117CEFD624C87256AFB0056B030?Open&file=1059_enr.pdf
Title: H.B. 1059
Source: www.leg.state.co.us
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| AZ | Signed into law 04/2000 | P-12 | 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 preschool speech or language delayed; adds preschools for students with disabilities to the qualified schools for which the tax credits can be claimed.
Title: H.B. 2226
Source: Lexis-Nexis/StateNet
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| AZ | Signed into law 04/2000 | P-12 | 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.
Title: H.B. 2451
Source: Lexis-Nexis/StateNet
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| AZ | Signed into law 04/2000 | P-12 | Relates to individual income tax credits; expands use of public school fees credit to include character education programs; defines character education programs.
Title: S.B. 1369
Source: Lexis-Nexis/StateNet
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