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DIGEST OF INTRODUCED BILL
Tax credit for school fine arts programs. Allows an adjusted gross income tax credit for fees paid and contributions made by a taxpayer to a public school or charter school for fine arts education. Provides that the credit is the amount of the fees or contributions paid by the taxpayer. Provides that the credit may not exceed $200 for a single return or $400 for a joint return. Allows a taxpayer to carry forward any unused credit for four years.