Tax credit for school curricular materials.

Authors: Representative Matthew Ubelhor

Co-authors: Representative Robert Heaton, Representative Lloyd Arnold


Provides a refundable income tax credit for an unreimbursed curricular materials expenditure made by a taxpayer for an eligible dependent who is enrolled in a public school or a private school or who receives solely home based instruction. Provides that the maximum credit amount is $150 per child. Removes curricular material expenditures from the calculation of the adjusted gross income tax deduction for unreimbursed education expenditures at a private school. Specifies that a taxpayer may not claim both the deduction and the credit for the same expenditure.