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Senate Bill (S)

DIGEST

Tax credit for education contributions. Provides for an adjusted gross income tax credit for donations to: (1) a public elementary school or public secondary school; or (2) a public school foundation. Provides that the maximum individual taxpayer credit is $1,000 in the case of a single return or $2,000 in the case of a joint return. Provides that the maximum corporate taxpayer credit is the greater of 10% of the corporation's total adjusted gross income tax liability or $10,000. Tax credit for education contributions. Provides for an adjusted gross income tax credit for donations to: (1) a public elementary school or public secondary school; or (2) a public school foundation. Provides that the maximum individual taxpayer credit is $1,000 in the case of a single return or $2,000 in the case of a joint return. Provides that the maximum corporate taxpayer credit is the greater of 10% of the corporation's total adjusted gross income tax liability or $10,000.