House Bill 1003: Private Education Tax Credit


Last Updated: May 5, 2011
House Bill 1003: Private Education Tax Credit
Representatives Behning and Bosma as well as Senators Kruse, Yoder, Banks, Buck, J. Smith and Walker

House Bill 1003 was originally introduced to increase the school scholarship tax credits allowed for donations to a scholarship granting organization and revising the law relating to choice scholarships. In passing the House and working its way through the Senate, House Bill 1003 was amended several times. On April 15, Senator Miller proposed an amendment that would provide a $1,000 tax deduction for each child in a private elementary or high school education program.

A parent would be able to claim this tax credit if they had educational expenditures such as "tuition, fees, computer software, textbooks, workbooks, curricula, school supplies (other than personal computers), and other written materials used primarily for academic instruction or for academic tutoring or both." Under House Bill 1003, the definition of a private elementary or high school education program includes homeschool programs.

HSLDA's Position:
Action Requested:
None at this time

01/20/2011     (House)     Authored by Representative Behning
01/20/2011     (House)     Coauthored by Representative Bosma
01/20/2011     (House)     First reading: referred to Committee on Education
02/17/2011     (House)     Committee report: amend do pass, adopted
03/29/2011     (House)     Second reading: amended, ordered engrossed
03/30/2011     (House)     Third reading: passed; Roll Call 390: yeas 56, nays 42
03/30/2011     (House)     Referred to the Senate
03/30/2011     (House)     Senate sponsors: Senators Kruse and Yoder
03/31/2011     (Senate)     First reading: referred to Committee on Education and Career Development
04/05/2011     (Senate)     Senators Banks, Buck, Smith and Walker added as cosponsors
04/14/2011     (Senate)     Committee report: amend do pass, adopted
04/19/2011     (Senate)     Second reading: amended, ordered engrossed
04/19/2011     (Senate)     Amendment 5 (Yoder), prevailed;
04/19/2011     (Senate)     Amendment 18 (Steele), prevailed; Roll Call 393: yeas 48, nays 0
04/19/2011     (Senate)     Amendment 17 (Miller), prevailed;
04/21/2011     (Senate)     Third reading: passed; Roll Call 429: yeas 28 and nays 22
04/21/2011     (Senate)     Returned to the House with amendments
5/05/2011     Signed by the Governor


HSLDA is generally supportive of tax credit bills. House Bill 1003 would create a voluntary tax deduction that would be claimed against the taxpayer's adjusted gross income. In order to receive the deduction, the taxpayer would have to claim it in the manner prescribed by the Indiana Department of Revenue.

While it is uncertain what a homeschool parent would need to do to claim this tax deduction, in other states that have similar tax credits, they are only required to verify they are in compliance with their state law. Indiana does not require registration of homeschool programs in order to be in compliance with state law. Therefore, HSLDA would only be supportive of a maximum requirement that was less than "registration" with the Indiana Department of Education should this bill pass. We will continue to monitor this bill and the implementation of it.

 Other Resources

Bill Text

Bill History

All information on House Bill 1003