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IN SB0259

Bill

Status

Introduced

1/9/2017

Primary Sponsor

Karen Tallian

Click for details

Origin

Senate

2017 Regular Session

AI Summary

  • Expands the income tax deduction for education expenses to include public schools in addition to private schools for dependent children.

  • Allows a deduction of $1,000 per dependent child for unreimbursed education expenditures including tuition, fees, computer software, textbooks, workbooks, curricula, school supplies, and academic materials.

  • Applies to enrollment, attendance, or participation in public school corporations (including charter schools) and nonpublic schools that satisfy Indiana's compulsory attendance requirements.

  • Requires taxpayers to claim the deduction on their annual state tax return; married couples are entitled to only one combined deduction per household.

  • Effective January 1, 2018, amending IC 6-3-2-22.

Legislative Description

Income tax deduction for public school expenses. Provides that the income tax deduction for education expenses for a dependent child is allowable for expenses made in connection with attendance at a public school. (Under current law, the tax deduction applies only to expenses made in connection with a private school program.)

Last Action

First reading: referred to Committee on Appropriations

1/9/2017

Committee Referrals

Appropriations1/9/2017

Full Bill Text

No bill text available