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HB4112 • 2026
Provide tax credit for homeschool students
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Provide tax credit for homeschool students
To House Educational Choice
To House Education
Introduced in House
To Education then Finance
Filed for introduction
Provide tax credit for homeschool students
HB 4112 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version House Bill 4112 History | Email Key: Green = existing Code. Red = new code to be enacted WEST virginia legislature 2026 regular session FISCAL NOTE FISCAL NOTE Introduced House Bill 4112 By Delegate Crouse [Introduced January 14, 2026; referred to the Committee on Education then Finance] A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-24a, relating to establishing tax credits for parents and legal guardians whose children are in a home-schooling program or private school; providing for an exception; and providing rule-making authority. Be it enacted by the Legislature of West Virginia: ARTICLE 21. PERSONAL INCOME TAX. §11-21-24a. Tax credit for providing home or private schooling; exception. (a) For tax years beginning on or after January 1, 2026, a parent or legal guardian who is a resident of West Virginia is entitled to receive a tax credit against his or her personal income tax liability, otherwise due under this article, in an amount equivalent to what a student who is eligible for the HOPE Scholarship would receive, for providing one year of home schooling or private schooling for one or more children pursuant to the educational requirements set by the State Board of Education for primary and secondary programs and standards. The tax credit is limited to the equivalent amount of what a student who is eligible for the HOPE Scholarship would receive annually per taxpayer, regardless of the number of children schooled. The State Board of Education may not create any additional regulations over the education of a child whose parent or legal guardian receives a tax credit as authorized by this section. (b) Those families who are eligible for the HOPE Scholarship do not qualify for this tax credit. (c) The State Tax Commissioner shall propose rules for legislative approval in accordance with §29A-3-1 et seq. of this code for the administration of the provisions of this section, including the reporting, filing, and application of claims for the tax credit provided under this section in a manner which conforms to the rules for tax liability otherwise due. NOTE: The purpose of this bill is to establish tax credits for parents and legal guardians whose children are in a home-schooling program or private school. The bill provides for an exception. Finally, the bill provides rule-making authority. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: