tax credit; extracurricular
school activities
HB 2064 expands the examples in the definition of “extracurricular activities” to include mathematics and reading tutoring programs for the purposes of taking the public school personal income tax credit.
The public school fees and contributions personal income tax credit was enacted in 1997. The tax credit is allowed for any fees or cash contributions paid to a public school for the support of extracurricular activities or character education programs. The credit is capped at $200 for single or head of household filers and at $250 for married couples filing jointly.
Currently, section 43-1089.01 defines “extracurricular activities” as school sponsored activities that require enrolled students to pay a fee in order to participate including fees for band uniforms, equipment or uniforms for varsity athletic activities and scientific laboratory materials. Section 15-342 defines “extracurricular activities” as any optional, noncredit, educational or recreational activity which supplements the education program of the school, whether offered before, during or after regular school hours. HB 2064 adds another example of extracurricular activity under section 43-1089.01 to include mathematics and reading tutoring programs. However, under the current law, public school-sponsored mathematics and reading tutoring programs that charge fees are already eligible for the tax credit. HB 2064 does not expand the definition of “extracurricular activities” – it only expands the examples in statute of extracurricular activities.
In calendar year 1999, a total of 1,235 public schools reported total eligible fees and contributions of $14.8 million from 109,748 donors.