Bill > HB5189

This bill establishes a tax credit for parents and legal guardians in West Virginia who provide home schooling or private schooling for their children, in an amount equivalent to what a student who is eligible for the HOPE Scholarship would receive. The tax credit is limited to one credit per taxpayer, regardless of the number of children schooled. The bill exempts families who are already eligible for the HOPE Scholarship from receiving this tax credit. The State Tax Commissioner is granted rule-making authority to administer the tax credit provisions.