Colorado 2024 Regular Session

Colorado Senate Bill SB114

Introduced
2/5/24  
Introduced
2/5/24  
Failed
2/22/24  
Refer
2/5/24  

Caption

Income Tax Credit for Parental School Engagement

Impact

The bill mandates that eligible schools develop programs and marketing materials to promote this tax credit actively. It also requires the Colorado State Advisory Council for Parent Involvement in Education to conduct training sessions for schools on effective volunteer program management. The law is designed to collect feedback annually from parents regarding their volunteer experiences in eligible schools and to assess the effectiveness of the program through a statewide parental engagement feedback survey. This structure aims to continually refine and encourage volunteer participation, which ultimately impacts overall student achievement and school community relationships.

Summary

SB114 is a legislative proposal intended to create a refundable state income tax credit for parents, guardians, or legal custodians who volunteer at eligible schools. The bill allows taxpayers to claim a credit of $20 for each hour volunteered, with a cap of up to $500 per year. This tax credit is aimed at encouraging parental participation and support in their children's education at schools where at least 40% of students qualify for free or reduced-cost lunch. The initiative is set to begin for income tax years starting January 1, 2025, and will run through December 31, 2029. From the insights gathered in its text, it highlights the significance of parental involvement in fostering educational support and community engagement.

Contention

One point of contention surrounding SB114 could be the limitation of the tax credit to specific schools, potentially raising concerns about equity in educational support across various communities. The bill’s eventual repeal on July 1, 2033, may also spark debate over the sustainability of such incentives in the long term. Critics might argue that a fiscal commitment that spans several years might not provide lasting results, while supporters may highlight the immediate benefits of engaging parents in their children's education. Additionally, there could be discussions on whether the amount of credit incentivizes sufficient volunteer time without compensating those who might volunteer significantly while being employed.

Companion Bills

No companion bills found.

Previously Filed As

CO SB080

Tax Credit Parental Engagement In Schools

CO SB64

Income Tax - Credit for Employers Providing Parental Engagement Leave

CO HB717

Income Tax - Credit for Employers Providing Parental Engagement Leave

CO SB721

Prince George's County - Income Tax - Credit for Employers Providing Parental Engagement Leave

CO HB2639

Income tax, state; creates alternative schooling and public school tax credits.

CO SB1085

Income tax, state; creates alternative schooling and public school tax credits.

CO HB818

Prince George’s County – Income Tax – Credit for Employers Providing Parental Engagement Leave PG 412–24

CO HB377

Prince George's County - Income Tax - Credit for Employers Providing Parental Engagement Leave PG 409-25

CO HB1934

Students; creating the Oklahoma Parental Choice Tax Credit Act; creating income tax credit for certain taxpayers.

CO HB1934

Students; creating the Oklahoma Parental Choice Tax Credit Act; creating income tax credit for certain taxpayers.

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