All Roll Calls
Yes: 14 • No: 0
VirginiaSB10852025 Regular SessionSenate
Income tax, state; creates alternative schooling and public school tax credits.
Sponsored By: Christie New Craig (Republican)
Failed
Summary
Income tax; alternative schooling and public school tax credits. Creates an alternative schooling tax credit as a refundable income tax credit for taxable years 2025 through 2029, for up to $5,000 in qualifying expenses, defined in the bill, incurred by the parent or legal guardian of an eligible student in home education or attending a private school. If the taxpayer's family Virginia adjusted gross income does not exceed 300 percent of federal poverty guidelines, the taxpayer may claim an additional $2,500 refundable tax credit. The bill also creates a public school tax credit as a refundable individual tax credit for taxable years 2025 through 2029, for up to $1,500 in qualifying expenses, defined in the bill, incurred by the parent or legal guardian of a student in public school. If the taxpayer's family Virginia adjusted gross income does not exceed 300 percent of federal poverty guidelines, the taxpayer may claim an additional $2,500 refundable tax credit. The bill allows the taxpayer one credit per eligible student per year and requires the taxpayer to submit purchase receipts to verify qualifying expenses for each credit. The aggregate amount of credits allowable for each credit is limited to $25 million per taxable year and will be allocated by the Department of Taxation on a first-come, first-served basis. In the event that the aggregate amount of credits claimed in a single taxable year is greater than 90 percent of such amount, then such aggregate credit cap amount shall be increased in the immediately succeeding taxable year by 10 percent.
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Christie New Craig
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 1/21/2025
Stricken at request of Patron in Finance and Appropriations
Yes: 14 • No: 0
Actions Timeline
Stricken at request of Patron in Finance and Appropriations (14-Y 0-N)
1/21/2025SenateImpact statement from TAX (SB1085)
1/18/2025SenateReferred to Committee on Finance and Appropriations
1/7/2025SenatePrefiled and ordered printed; Offered 01-08-2025 25103372D
1/7/2025Senate
Bill Text
Introduced
1/7/2025
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