Income tax, state; creates home school instruction tax credit. (HB239)

Introduced By

Del. David Ramadan (R-South Riding)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Home school instruction tax credit. Creates an individual income tax credit beginning January 1, 2014, for amounts paid by a parent or legal guardian for his child for home instruction-related materials and services used in the home instruction. The credit per child would equal the lesser of $500 or the amount actually paid in the taxable year for such costs on behalf of the child. However, the credit allowed to the parent or legal guardian would not exceed $2,000 for any taxable year. The credit would be able to be carried over for four years. Read the Bill »


Bill Has Failed


12/28/2013Prefiled and ordered printed; offered 01/08/14 14100921D
12/28/2013Referred to Committee on Finance
01/17/2014Assigned Finance sub: Subcommittee #2
01/19/2014Impact statement from TAX (HB239)
02/12/2014Left in Finance