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Tax Credit Modifications
Introduction
Feb 23
Senate Rules
Mar 5
Senate Committee
Feb 23
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
This bill modifies income tax credits for donations to the Carson Smith Opportunity Scholarship Program.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Under current law, individuals and corporations that donate to the Carson Smith Opportunity Scholarship Program — which funds private school tuition for students with disabilities — receive a tax credit equal to 100% of their donation, but only the portion that offsets their tax bill in that year could previously be carried forward if it exceeded their liability. This bill changes that by allowing donors to claim any portion of their certified tax credit in a given year and carry any unclaimed amount either forward up to three years or back to the previous tax year, regardless of whether the unclaimed amount exceeded their tax liability.
Introduction
Feb 23
Senate Rules
Mar 5
Senate Committee
Feb 23
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
IntroductionFeb 23
Senate RulesMar 5
Senate CommitteeFeb 23
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
This bill modifies income tax credits for donations to the Carson Smith Opportunity Scholarship Program.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Under current law, individuals and corporations that donate to the Carson Smith Opportunity Scholarship Program — which funds private school tuition for students with disabilities — receive a tax credit equal to 100% of their donation, but only the portion that offsets their tax bill in that year could previously be carried forward if it exceeded their liability. This bill changes that by allowing donors to claim any portion of their certified tax credit in a given year and carry any unclaimed amount either forward up to three years or back to the previous tax year, regardless of whether the unclaimed amount exceeded their tax liability.
Senate/ filed
Senate file for bills not passed
Senate/ strike enacting clause
Senate Secretary
Senate/ comm rpt/ sent to Rules
Senate Rules Committee
Senate Comm - Recommends Returned to Rules
Senate Revenue and Taxation Committee
Senate/ received fiscal note from Fiscal Analyst
Senate Revenue and Taxation Committee
Last updated Mar 26, 2026, 9:45 PM
