Provides a personal income tax credit for parents who home school their children equal to the cost of learning materials purchased for home school purposes during the taxable year.
Authorizes a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related supplies for taxable years beginning on or after January 1, 2026.
Provides grants for schoolyards and playgrounds to become living schoolyards which provide outdoor learning spaces for students.
Creates a tax credit for educational expenses incurred by parents whose children attend a home school, a virtual school, or a school outside of their district of residence
Personal income tax: credit: virtual learning costs: dependent of the taxpayer.
Personal income tax: credit: virtual learning costs: dependent of the taxpayer.
Personal income tax: credit: virtual learning costs: dependent of the taxpayer.
Income tax; modifying various procedures for parental choice tax credits; disallowing credit to be used for certain tax offsets; exempting credit from taxable income. Emergency.
Establishes a clinical preceptorship personal income tax credit for certain health care professionals who provide preceptor instruction to students studying to be a health care professional.
First-time homebuyer; creates a tax credit for taxable years 2024 through 2028.