The maximum amount to be rebated for any taxable year with respect to any one dependent shall not exceed the lesser of: (a) Fifty percent (50%) of the tuition paid by the taxpayer during the taxable year for the elementary, secondary or special education of such dependent, or (b) Three Hundred Dollars ($300). SOURCE: '11990.4 GC, as enacted by P.L. 13-12.
COL 110609 SPECIAL EDUCATION TUITION ASSISTANCE FUND ACT