SB 983 - Introduced Summary

- Introduced -

SB 983 - This act authorizes an income tax deduction for tuition, attendance fees and school supplies paid by a taxpayer for any dependent attending grades kindergarten through twelve. The deduction is capped at $1,000 per dependent.

The act has an effective date of January 1, 1999, and applies to all taxable years after December 31, 1998.

RUSS HEMBREE