BILL AS INTRODUCED H.249
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VT LEG #379045 v.1
H.249 1
Introduced by Representatives Taylor of Milton, Bartley of Fairfax, Burditt of 2
West Rutland, Coffin of Cavendish, Dobrovich of 3
Williamstown, Galfetti of Barre Town, Hango of Berkshire, 4
Higley of Lowell, Laroche of Franklin, Luneau of St. Albans 5
City, Micklus of Milton, Morgan, L. of Milton, Morgan, M. of 6
Milton, Morrissey of Bennington, Page of Newport City, 7
Pinsonault of Dorset, Powers of Waterford, Priestley of 8
Bradford, Pritchard of Pawlet, Tagliavia of Corinth, and Toof of 9
St. Albans Town 10
Referred to Committee on 11
Date: 12
Subject: Taxation; income tax; deduction; home study programs 13
Statement of purpose of bill as introduced: This bill proposes to create an 14
income tax deduction for Vermont home study program expenses that a 15
taxpayer incurs for the taxpayer's dependent. 16
An act relating to an income tax deduction for home study programs 17
It is hereby enacted by the General Assembly of the State of Vermont: 18
Sec. 1. 32 V.S.A. § 5811 is amended to read: 19
§ 5811. DEFINITIONS 20 BILL AS INTRODUCED H.249
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As used in this chapter unless the context requires otherwise: 1
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(21) “Taxable income” means, in the case of an individual, federal 3
adjusted gross income determined without regard to 26 U.S.C. § 168(k) and: 4
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(B) decreased by the following items of income (to the extent such 6
income is included in federal adjusted gross income): 7
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(v) the amount of any federal deduction or credit that the taxpayer 9
would have been allowed for the cultivation, testing, processing, or sale of 10
cannabis or cannabis products as authorized under 7 V.S.A. chapter 33 or 37, 11
but for 26 U.S.C. § 280E; and 12
(vi) the amount of interest paid by a qualified resident taxpayer 13
during the taxable year on a qualified education loan for the costs of attendance 14
at an eligible educational institution; and 15
(vii) $1,000.00 of qualified expenses for enrollment of a student in 16
a home study program, provided the student is a dependent of the taxpayer as 17
defined under 26 U.S.C. § 152 and is not a dependent of another taxpayer; and 18
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(30) As used in subdivision (21)(B)(vii) of this section, “qualified 20
expenses” means the cost of educational instruction, materials, equipment, 21 BILL AS INTRODUCED H.249
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software, and computer hardware required for use during the normal school 1
day when a dependent student is attending a home study program pursuant to 2
16 V.S.A. § 166b, whether in person or through distance learning. 3
Sec. 2. 32 V.S.A. § 5813 is amended to read: 4
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(aa) The statutory purpose of the home study program deduction in 6
subdivision 5811(21)(B)(vii) of this title is to provide financial assistance to 7
Vermonters who provide home study programs to their dependents. 8
Sec. 3. EFFECTIVE DATE 9
Notwithstanding 1 V.S.A. § 214, this act shall take effect retroactively on 10
January 1, 2025 and shall apply to taxable years beginning on and after 11
January 1, 2025. 12