HB 2146 -- Income Tax:  Tax Credit for Child Reading Levels

Sponsor:  Linton

This bill authorizes an individual income tax credit for a
parent or guardian whose dependent child reads at an appropriate
reading level.  The tax credit will be equal to $1,000 per child
who qualifies under standards contained within the bill.

To qualify, a parent or guardian must have the child tested for
his or her grade reading level at a qualifying institution of
higher learning located in this state.  If the child reads at
his or her current grade level or higher, the institution will
certify the child's ability to the parent or guardian with a
certificate.

Each qualified institution of higher learning will be reimbursed
for costs associated with the testing of children in an amount
determined by the Coordinating Board for Higher Education.