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MO HB1133

Bill

Official Source

Status

Introduced

1/4/2012

Primary Sponsor

Jason Barnes

Click for details

Origin

House of Representatives

2012 Regular Session

AI Summary

  • Repeals and replaces section 143.111 to add a new deduction for educational expenses incurred on behalf of dependents
  • Allows taxpayers to deduct up to $2,500 per dependent per tax year for qualifying educational expenses beginning January 1, 2013
  • Qualifying educational expenses include educational software, after-school enrichment program fees, school fees and tuition, required school supplies, and tutoring
  • Applies only to dependents enrolled in kindergarten through grade twelve in public, private, parochial schools, or home schools located in Missouri
  • Directs the Department of Revenue to establish procedures and promulgate rules for claiming the deduction under chapter 536 authority

Legislative Description

Authorizes an income tax deduction for educational expenses for educating a dependent enrolled in a public, private, or parochial elementary or secondary school or home school

Last Action

Referred: Elementary and Secondary Education (H)

2/2/2012

Committee Referrals

Elementary And Secondary Education2/2/2012

Full Bill Text

No bill text available