West Virginia 2022 Regular Session

West Virginia House Bill HB2214

Introduced
1/12/22  

Caption

Home Instruction Tax Relief Act

Impact

If enacted, HB2214 would amend the current West Virginia personal income tax code by introducing a new section that allows for tax credits based on home instruction. This legislation represents a shift in the state's approach to education funding, directly benefiting families who choose to homeschool their children. The introduction of such credits could potentially change the financial dynamics for families, making home schooling a more viable option for more households.

Summary

House Bill 2214, titled the Home Instruction Tax Relief Act, proposes a personal income tax credit of $100 for each dependent child who participated in home educational instruction during the previous academic year. The bill is aimed at providing financial relief to families engaged in home schooling, thereby encouraging parents to take part in their children’s education outside traditional school systems. By offering this tax credit, the bill intends to recognize and support the growing trend of home education in West Virginia.

Sentiment

The sentiment surrounding the bill appears to be predominantly positive among supporters of home schooling, who argue that it acknowledges the efforts and resources that families invest in educating their children at home. However, skepticism exists among those who might view it as a means to divert funding from public schools. This division reflects broader concerns regarding how education is funded and the equity of resources allocated to different educational approaches.

Contention

Notable points of contention include concerns that the bill may undermine public education funding by incentivizing families to withdraw from traditional schooling systems. Critics argue that although the credits would assist home schooling families, they may contribute to a reduction in funding available for public schools, which could disproportionately affect low-income students and communities. Proponents counters this claim by emphasizing parental choice in education and the positive outcomes associated with home education.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2116

Home Instruction Tax Relief Act

WV HB1234

Eligible educators; increases tax deduction, creates home school instruction income tax credit.

WV AB2999

Pupil instruction: homework policy.

WV SB851

Personal Income Tax Law: Small Business Relief Act: elective tax.

WV HB1477

Student instruction; local alternative instructional time models permitted.

WV HB2547

Establishing the “Stay in State” tax credit

WV AB908

Instructional materials: compliance review.

WV HB2509

Relating to standards for instructional assistants.

WV HB1310

Authorize parental review of instructional and curricular materials.

WV AB104

Pupil instruction: retention, grade changes, and exemptions.

Similar Bills

TX SB6

Relating to the foundation curriculum, the establishment of the instructional materials allotment, and the adoption, review, and purchase of instructional materials and technological equipment for public schools.

TX HB6

Relating to the foundation curriculum, the establishment of the instructional materials allotment, and the adoption, review, and purchase of instructional materials and technological equipment for public schools.

TX SB1481

Relating to the instructional materials and technology allotment, open education resource instructional materials, and the State Board of Education long-range technology plan.

TX HB4140

Relating to the instructional materials and technology allotment, open education resource instructional materials, and the State Board of Education long-range technology plan.

HI HB388

Relating To Education.

HI SB108

Relating To Instructional Materials.

HI SB108

Relating To Instructional Materials.

TX SB6

Relating to the foundation curriculum, the establishment of the instructional materials allotment, and the adoption, review, and purchase of instructional materials and technological equipment for public schools; providing penalties.