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Introduced House Bill (H)

DIGEST

Tax credit for literacy programs. Provides an income tax credit for charitable contributions to certain literacy programs. Provides that the credit is equal to 50% of the charitable contribution, but may not exceed: (1) $100 for a single individual return; (2) $200 for a joint return; or (3) the lesser of 10% of a corporation's adjusted gross income tax liability or $1,000 for a corporate return. Tax credit for literacy programs. Provides an income tax credit for charitable contributions to certain literacy programs. Provides that the credit is equal to 50% of the charitable contribution, but may not exceed: (1) $100 for a single individual return; (2) $200 for a joint return; or (3) the lesser of 10% of a corporation's adjusted gross income tax liability or $1,000 for a corporate return.