SB 814 - The act provides a taxpayer that meets the definition of a "qualified individual household" and has primary custody of one or more dependent children, a tax credit equal to the purchase price of a personal computer purchased by the taxpayer for educational use by such taxpayer's dependent children during tax years beginning on or after January 1, 2007. The tax credit is non-refundable, but may be carried forward for three years. The credit is available regardless of whether the taxpayer elects to take a standard deduction.


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