Pennsylvania 2023-2024 Regular Session

Pennsylvania House Bill HB2484

Introduced
7/3/24  

Caption

Providing for tax credit for Pennsylvania child learning investment.

Impact

If enacted, HB 2484 would impact state tax regulations significantly by introducing a specific program aimed at promoting nonpublic education. It aims to deliver substantial financial support to families opting out of the public school system, potentially increasing enrollment in private educational institutions. The implementation of this tax credit is expected to increase the prevalence of nonpublic schooling as it alleviates the financial strains linked to private education. Moreover, it may lead to a shift in educational funding paradigms, emphasizing families' options around schooling beyond public education.

Summary

House Bill 2484 proposes the Pennsylvania Child Learning Investment Tax Credit Program, designed to provide financial relief for families with children not enrolled in public schools. Under this bill, eligible taxpayers would receive an $8,000 tax credit per eligible child each year to offset educational expenses incurred for nonpublic schooling. The intent is to empower families to invest in their children's education by covering costs related to tuition, textbooks, and various educational services, which many parents incur out-of-pocket. This initiative represents a significant change in educational funding models, shifting some burdens from public education systems to private investment.

Sentiment

The general sentiment surrounding HB 2484 appears to be mixed. Proponents argue that this tax credit will create valuable opportunities for families seeking educational alternatives that best meet their children's needs. They view it as a step towards increasing educational flexibility and innovation. However, opponents express concerns about the potential implications for public schools, fearing that the bill might exacerbate funding disparities by diverting attention and resources away from public education systems. This division highlights the ongoing conflict between promoting educational choice and ensuring equitable funding for public education.

Contention

Key points of contention in discussions surrounding HB 2484 include debates over the equity of supporting private education through state tax credits, the potential financial impact on public schools, and the definitions of what constitutes 'qualified learning expenses.' Critics argue that the emphasis on supporting nonpublic education risks underfunding public schools, while supporters contend that families deserve options tailored to their children’s unique educational needs. As communities engage with these issues, the bill is likely to generate significant discussion among legislators regarding its broader implications for educational quality and access in Pennsylvania.

Companion Bills

No companion bills found.

Previously Filed As

PA HB1662

Providing for tax credit for Pennsylvania child learning investment.

PA SB1280

Providing for the Pennsylvania Child Learning Investment Tax Credit Program.

PA SB757

In Treasury Department, establishing the Pennsylvania Award for Student Success Scholarship Program and the Pennsylvania Award for Student Success Scholarship Fund; in bonus and tax reports and returns and reports and records relating to tax collections, further providing for confidential information; in tax credits, further providing for Department of Community and Economic Development; in 2022-2023 budget implementation, further providing for Department of Education; and making a repeal.

PA SB823

Providing for a work-based learning tax credit.

PA HB1534

In tax credit and tax benefit administration, further providing for definitions; providing for Pennsylvania Child and Dependent Care Enhancement Tax Credit Program; and making a repeal.

PA HB820

In tax credit and tax benefit administration, further providing for definitions; and providing for working Pennsylvanians tax credit.

PA SB334

In research and development tax credit, further providing for limitation on credits; and providing for Angel Investment Tax Credit.

PA HB500

In Pennsylvania Economic Development for a Growing Economy (PA EDGE) Tax Credits, repealing provisions relating to local resource manufacturing, providing for Reliable Energy Investment Tax Credit, repealing provisions relating to Pennsylvania milk processing and providing for Pennsylvania milk processing; in regional clean hydrogen hubs, further providing for definitions, for eligibility, for application and approval of tax credit, for use of tax credits and for applicability; in semiconductor manufacturing and biomedical manufacturing and research, further providing for definitions and for application and approval of tax credit and providing for geothermal energy and for sustainable aviation fuel; and, in application of Prevailing Wage Act, further providing for definitions.

PA SB1150

In the State System of Higher Education, further providing for definitions and providing for Grow Pennsylvania Merit Scholarship Program; providing for institutions of higher education, for Grow Pennsylvania Scholarship Grant Program and for intercollegiate athletics; in ready-to-succeed scholarship, further providing for agency; and making a repeal.

PA SB191

In tax credit and tax benefit administration, further providing for definitions; in research and development tax credit, further providing for limitation on credits; and providing for Angel Investment Tax Credit.

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