HB 2146 -- Income Tax Credit for Certain Educational Expenses

Sponsor:  Davis

Beginning January 1, 2010, this bill authorizes an individual
income tax credit of up to $1,000 for actual educational expenses
paid for a taxpayer's dependent or up to $2,000 of educational
expenses paid for a dependent who has special emotional and
physical needs.  Educational expenses include fees, tuition, and
other costs for the taxpayer's dependent to be home schooled or
attend a private or parochial elementary or secondary school in
Missouri.  The credit is not refundable but can be sold or
transferred.

The provisions of the bill will expire December 31 six years from
the effective date.

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:13 pm