WV SB605

Creates a personal income tax credit for West Virginia residents who homeschool or send their children to private school, effective for tax years beginning January 1, 2026

Sets the tax credit amount equal to the HOPE Scholarship amount that eligible K-12 students would receive

Excludes families who are eligible for the HOPE Scholarship from claiming this tax credit

Prohibits the State Board of Education from creating additional regulations over the education of children whose parents receive this tax credit

Requires the State Tax Commissioner to propose rules for administering the tax credit program