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Senate panel rejects proposed homeschool income tax credit after brief debate
Summary
The Senate Finance and Tax Committee voted 5–1 to recommend 'do not pass' on House Bill 12 44, which would have created a nonrefundable income tax credit for home-schooling expenses.
The Senate Finance and Tax Committee voted to recommend "do not pass" on House Bill 12 44, a proposal to create an income tax credit for homeschooling expenses. The measure would have allowed a maximum credit of $1,000 per student for joint filers or $500 per student for married taxpayers filing separately, capped by actual homeschooling expenses.
Committee discussion focused on limited fiscal reach and eligibility. Chair Weber and several senators said the majority of residents have no state income tax liability and therefore could not use a nonrefundable credit. Linda Swihovic and other staff provided data that roughly 65% of residents have zero income tax liability; committee members said that fact sharply limits who would benefit.
Senator Wallen moved for a "do pass" after noting supporters' preference the credit not be linked to voucher or ESA programs; Senator Powers seconded. That motion failed on the roll call. Chairman Weber then moved a "do not pass" recommendation; Senator Rummel seconded. The committee recorded a 5–1 "do not pass": Jeremy Weber — yes; Vice Chair Romo — no; Senator Marsali — yes; Senator Patton — yes; Senator Powers — no; Senator Wallen — yes (committee recorded result as 5 to 1).
During debate Senator Patton said he opposed piecemeal tax benefits that detract from comprehensive tax-relief proposals and questioned the bill's value given the limited number of taxpayers who would be able to claim it. Senator Powers described the bill as a "feel-good" measure with narrow immediate impact but said proponents want a distinct option for homeschoolers that would not tie them to other school-choice programs.
Committee members also noted legal constraints. Chair Weber said legislative counsel advised that making the credit refundable could run afoul of the state's gifting restrictions; members indicated they were unwilling to pursue litigation to test that interpretation for a narrowly scoped benefit.
The committee recommended "do not pass"; members asked for no further committee action on this item and for carriers to decide whether to pursue the measure elsewhere.
