LCO No. 1553 1 of 1
General Assembly Proposed Bill No. 6171
January Session, 2021
LCO No. 1553
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
REP. PAVALOCK-D'AMATO, 77th Dist.
AN ACT ESTABLISHING A TEMPORARY PERSONAL INCOME TAX
CREDIT FOR ESSENTIAL OR FRONTLINE WORKERS WHO INCUR
PRIVATE SCHOOL TUITION EXPENSES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That, for the taxable years commencing January 1, 2020, and January 1
1, 2021, a taxpayer working as an essential or frontline worker during 2
said years shall be allowed a nonrefundable credit of up to ten thousand 3
dollars against the personal income tax for private elementary or 4
secondary school tuition expenses incurred for a dependent of such 5
taxpayer during said years. 6
Statement of Purpose:
To establish a temporary, nonrefundable personal income tax credit for
essential or frontline workers who incur private elementary or
secondary school tuition expenses.