Home instruction and private schools; creates an individual, nonrefundable income 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 »


Bill Has Failed


01/13/2021Prefiled and ordered printed; offered 01/13/21 21102117D
01/13/2021Referred to Committee on Finance
01/25/2021Impact statement from TAX (HB2243)
01/25/2021Assigned Finance sub: Subcommittee #2
02/02/2021Subcommittee recommends laying on the table (6-Y 4-N)
02/05/2021Left in Finance


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.

Miriam Sullivan writes:

I fully support parents who home school or send their children to private schools be reimbursed! Fairfax County public schools have been closed for in person teaching for almost a year. I believe the Fairfax County Public Schools have not performed at a good level & have their own agenda. This bill is a step in the right direction & should be supported & passed into law!

Ronald Quasebarth writes:

For all the reasons stated above and to support true choice for parents for a variety of reasons, like special needs children who will have a better chance of growth in a home setting, please support this common sense bill.

Lou Di Leonardo writes:

This is long overdue. Everyone knows public schools do not educate, they just store kids in classrooms one year at a time. Not all public schools but far too many. Why not let parents decide where to send their children for an education? How many would if they could? Yes, teachers' unions give money to politicians but that shouldn't mean that children caught in the middle and so enter adulthood uneducated and unprepared for adult life? School choice already exists IF parents have the $$. Why not extend it to all parents and, especially, kids who will need an education to succeed? Pass this bill!!

Kathleen Mallard writes:

This bill is a common sense and fair way to provide financial relief to parents who wish to have school choice for their children. Please support this bill.