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HCR20-1003

At-home Instruction Tax Credit

Type Resolution
Session 2020 Regular Session
Subjects
Fiscal Policy & Taxes

Submitting to the registered electors of the state of Colorado an amendment to the Colorado constitution concerning the creation of income tax credits for taxpayers with qualified children who are instructed at home.

Bill Summary:

The concurrent resolution creates a state income tax credit for taxpayers who participate in the at-home instruction of a child that either receives at-home instruction through a homeschool program or is enrolled in a school district, a school operated by a board of cooperative services, a charter school, an institute charter school, a private school, or the Colorado school for the deaf and the blind and receives remote instruction from the school district, board of cooperative services, charter school, institute charter school, private school, or the Colorado school for the deaf and the blind.

The amount of the credit is either:

  • $500 for each child who receives at-home instruction for more than 80 but less than 160 days during a tax year; or
  • $1,000 for each child who receives at-home instruction for at least 160 days during a tax year.
The credit may be carried forward for 3 years but not refunded.


(Note: This summary applies to this concurrent resolution as introduced.)

Status

Lost

Introduced

Lost

Related Documents & Information

Date Version Documents
06/12/2020 Introduced PDF
Date Version Documents
09/14/2020 FN2 PDF
06/13/2020 FN1 PDF
Activity Vote Documents
Refer HCR20-1003 to the Committee on Finance. The motion failed on a vote of 3-6. Vote summary
Postpone HCR20-1003 indefinitely. The motion passed on a vote of 6-3. Vote summary
Date Location Action
06/13/2020 House House Committee on State, Veterans, & Military Affairs Postpone Indefinitely
06/12/2020 House Introduced In House - Assigned to State, Veterans, & Military Affairs

Sponsor

Co-Sponsor