| SB 0094 | Creates a tax credit for teachers' related out-of-pocket expenses |
| Sponsor: | Shields | |||
| LR Number: | 0327S.01I | Fiscal Note: | 0327-01 | |
| Committee: | Ways and Means | |||
| Last Action: | 03/04/03 - SCS Voted Do Pass S Ways & Means Comm. (0327S.02C) | Journal page: | ||
| Title: | SCS SB 94 | |||
| Effective Date: | August 28, 2003 | |||
SCS/SB 94 - This act creates an individual income tax credit of up to $250 for instructional materials purchased by a teacher used in the course of that teacher's employment. The credit will apply to tax year 2003 and thereafter. The Department of Revenue is authorized to promulgate rules to govern the details of this credit.
This act is similar to HB 1222 (2002).
JEFF CRAVER