Home instruction and private school tax credit. (HB2243)

Introduced By

Del. Dave LaRock (R-Loudoun) with support from co-patron Del. Mark Cole (R-Fredericksburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Home instruction and private school tax credit. Creates an individual, nonrefundable income tax credit for taxable years beginning on or after January 1, 2021, but before January 1, 2026, for amounts paid by the parent or legal guardian of a child for the child's home instruction expenses or tuition for attending an accredited private school in Virginia. The credit shall equal the lesser of the amount actually paid in the taxable year for such costs or half of the average state standards of quality funding per student per year. The credit may be taken for instruction-related materials, courses, or programs used in home instruction or for private school tuition. The credit is available only to the parents and legal guardians of children who did not attend private school or were not home schooled in the previous year in Virginia. The credit is available for two years per child and can be carried forward for five taxable years. Read the Bill »


01/13/2021: In Committee


01/13/2021Prefiled and ordered printed; offered 01/13/21 21102117D


Fcta writes:

Since public school is $12,000-15,000 per child this bill could save the taxpayers serious money.

Fred Costello writes:

A good start for compensating parents for their added expenses caused by shuttered schools.

Cathy Ruse writes:

Parents need help! If government closes the schools, then government should provide families the assistance they need to make sure their children are LEARNING. Thank you Del, LaRock!

Mike in FFX writes:

This is a common sense move that will encourage choice and competition in education while improving quality, and economic fairness in taxation.

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