Back to School Tax Credit Act

This bill would create a new refundable federal tax credit for school supply costs. Taxpayers could claim up to $250 per qualifying child for supplies needed to attend a public, private, or home school at the primary or secondary level. Covered supplies include backpacks, notebooks, folders and binders, calculators, lunch boxes, writing instruments, and school uniforms. A qualifying child must be the taxpayer's dependent and under age 17 at the end of the tax year. The credit would apply to tax years beginning after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Eugene Simon Vindman Democrat sponsor
• 0 cosponsors