Vote Smart's Synopsis:

Vote to pass a bill that establishes tax credits for parents who enroll their children in nonpublic education programs.

Highlights:

• Authorizes an individual who enrolls a child in a private school to claim an income tax credit equal to the amount of (Sec. 3):

• The tuition paid or the scholarship received by the child, or 50 percent of the average per pupil revenues from the previous fiscal year, whichever is less, for full-time attendance; or

• The tuition paid or the scholarship received by the child, or 25 percent of the average per pupil revenues from the previous fiscal year, whichever is less, for part-time attendance.

• Authorizes an individual who uses home-based education to claim an income tax credit equal to the amount of (Sec. 3):

• $1,000 for an individual whose child was previously enrolled as a full-time student at a public school;

• $1,000 for an individual whose child was previously not old enough to be enrolled at a public school; or

• $500 for an individual whose child was previously enrolled as a half-time student at a public school.

• Reduces by $51,800,000 the general fund appropriation made to the department of education for the 2018-19 fiscal year (Sec. 4).

Full Bill Text