Income tax, state; credits for Neighborhood Assistance Program & Education Improvement Scholarships. (SB27)

Introduced By

Sen. Frank Ruff (R-Clarksville) with support from co-patrons Del. Margaret Ransone (R-Kinsale), and Del. Tommy Wright (R-Victoria)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Income tax credits; Neighborhood Assistance Program and Education Improvement Scholarships. Makes several amendments to expand the availability of the Neighborhood Assistance Program (NAP) and Education Improvement Scholarships Tax Credits (EISTC). The bill increases the limit on NAP credits approved by the Department of Education (DOE) from $9 million to $12 million and provides that the annual allocation of tax credits among neighborhood organizations shall not rely solely on the amount of credits awarded in the previous year. For the EISTC, the bill increases the value of the credit from 65 percent to 70 percent of the value of a donation and allows certified public accountants to receive tax credits for donations of accounting services to scholarship organizations. The bill also retains requirements and guidelines for eligible students with a disability that under current law were scheduled to expire on December 31, 2023. This bill incorporates SB 709. Read the Bill »


Bill Has Failed


12/22/2021Prefiled and ordered printed; offered 01/12/22 22100606D
12/22/2021Referred to Committee on Finance and Appropriations
01/27/2022Impact statement from TAX (SB27)
02/03/2022Senate subcommittee amendments and substitutes offered
02/05/2022Senate subcommittee amendments and substitutes offered
02/08/2022Reported from Finance and Appropriations with substitute (15-Y 0-N) (see vote tally)
02/08/2022Committee substitute printed 22106056D-S1
02/08/2022Incorporates SB709 (DeSteph)
02/09/2022Passed by for the day
02/09/2022Constitutional reading dispensed (38-Y 0-N) (see vote tally)
02/10/2022Read second time
02/10/2022Reading of substitute waived
02/10/2022Committee substitute agreed to 22106056D-S1
02/10/2022Engrossed by Senate - committee substitute SB27S1
02/10/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/10/2022Passed Senate (40-Y 0-N) (see vote tally)
02/18/2022Placed on Calendar
02/18/2022Read first time
02/18/2022Referred to Committee on Finance
02/20/2022Impact statement from TAX (SB27S1)
02/22/2022Assigned Finance sub: Subcommittee #1
02/23/2022Subcommittee recommends reporting (8-Y 0-N)
02/23/2022Subcommittee recommends referring to Committee on Appropriations
02/23/2022Reported from Finance (21-Y 0-N) (see vote tally)
02/23/2022Referred to Committee on Appropriations
02/28/2022Tabled in Appropriations (22-Y 0-N) (see vote tally)

Post a Public Comment About this Bill

if you have one

(Limited HTML is OK: <a>, <em>, <strong>, <s>)