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SB 18-083

  • Colorado Senate Bill
  • 2018 Regular Session
  • Introduced in Senate Apr 18, 2018
  • Passed Senate Apr 17, 2018
  • House
  • Governor

Education Income Tax Credits For Nonpublic School

Abstract

The bill establishes a private school tuition income tax credit commencing on or after January 1, 2019, that allows any taxpayer to claim a credit when the taxpayer enrolls a qualified child in a private school or the taxpayer provides a scholarship to a qualified child for enrollment in a private school. The private school issues the taxpayer a credit certificate and the amount of the credit is: For full-time attendance, an amount equal to either the tuition paid or the scholarship provided to a qualified child, as applicable, or 50% of the previous year's state average per pupil revenues, whichever is less; and For half-time attendance, an amount equal to either the tuition paid or the scholarship provided to a qualified child, as applicable, or 25% of the previous year's state average per pupil revenues, whichever is less. The bill also establishes an income tax credit commencing on or after January 1, 2019, that allows any taxpayer who uses home-based education for a qualified child to claim an income tax credit in an amount equal to: $1,000 for a taxpayer who uses home-based education for a qualified child who was enrolled on a full-time basis in a public school in the state prior to being taught at home; and $500 for a taxpayer who uses home-based education for a qualified child who was enrolled on a half-time basis in a public school in the state prior to being taught at home. Both credits may be carried forward for 3 years but may not be refunded. In addition, the credits may be transferred, subject to certain limitations. (Note: This summary applies to this bill as introduced.) Read More

Bill Sponsors (2)

Kevin Lundberg

  • Republican
Primary

Kim Ransom

  • Republican
  • lower
  • 44
Primary

Votes


Apr 17, 2018

BILL

Pass

Senate

Actions


May 07, 2018

House

House Committee on Education Postpone Indefinitely

Education

Apr 18, 2018

House

Introduced In House - Assigned to Education

  • Introduction
Education

Apr 17, 2018

Senate

Senate Third Reading Passed - No Amendments

Apr 16, 2018

Senate

Senate Second Reading Passed with Amendments - Committee

Apr 13, 2018

Senate

Senate Second Reading Laid Over Daily - No Amendments

Apr 10, 2018

Senate

Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole

  • Referral-Committee
  • Committee-Passage
Senate Committee of the Whole Appropriations

Feb 06, 2018

Senate

Senate Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Appropriations Finance

Jan 12, 2018

Senate

Introduced In Senate - Assigned to Finance

  • Introduction
Finance

Bill Text

Bill Text Versions Format
Committee Amendment PDF
PA1 (04/11/2018) PDF
Introduced (01/12/2018) PDF
Engrossed (04/16/2018) PDF
Reengrossed (04/17/2018) PDF

Related Documents

Document Format
Fiscal Note SA1 (04/10/2018) PDF
Fiscal Note FN1 (02/05/2018) PDF
Fiscal Note FN2 (04/05/2018) PDF
Fiscal Note FN3 (06/01/2018) PDF

Sources

Data on Open States is updated nightly from the official website of the Colorado General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.