summary
Introduced
01/14/2026
01/14/2026
In Committee
01/19/2026
01/19/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to establish tax credits for parents and legal guardians whose children are in a home-schooling program or private school. The bill provides for an exception. Finally, the bill provides rule-making authority.
AI Summary
This bill establishes a tax credit for West Virginia parents and legal guardians who provide home schooling or private schooling for their children, starting with tax years beginning on or after January 1, 2026. The credit amount will be equivalent to what a student eligible for the HOPE Scholarship (a state scholarship program for higher education) would receive annually, and it is capped per taxpayer, not per child. However, families already eligible for the HOPE Scholarship cannot claim this tax credit. The bill also specifies that the State Board of Education cannot impose additional regulations on the education of children whose parents receive this tax credit, and the State Tax Commissioner is tasked with creating rules for administering the credit, including how to report, file, and apply for it.
Committee Categories
Education
Sponsors (1)
Last Action
To House Educational Choice (on 01/19/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4112&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=944660936 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4112%20intr.htm&yr=2026&sesstype=RS&i=4112 |
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