From: Patti Harrington
Subject: Please OPPOSE HB 77 -- see attached alert
Date: Thu Feb 27 23:56:01 MST 2014

Public Schools Alert:  HB77  Tax Credit for Home-Schooling Parent

This alert is from hundreds of parents who serve Utah’s children on local boards of education.




What This Bill Does

HB77 provides a nonrefundable tax credit for a home-schooling parent/guardian, subject to apportionment, and retroactive for a taxable year beginning on or after January 1, 2014. The bill also requires the Revenue and Taxation Interim Committee to conduct a study related to the tax credit on or before the November 2018 interim meeting.  The tax credit may be claimed whether or not the home-schooled child participates in an extracurricular activity in a public school but may not if the child is enrolled in a dual enrollment program.


Our Reasons for Opposing HB77

·       This bill has the potential to create further losses in state taxation that supports public and higher education.

·       The tax credit will provide a double tax credit to home-schooling parents; one for the child exemption, an additional one for home-schooling.  That’s double dipping.

·       This bill enlarges the inequity experienced by many taxpayers who, without children in the home, pay their full tax without any exemptions.  The U.S. has operated taxation systems on the belief that all should pay for public education as an essential service to the nation but that parents who raise children should get help through ONE per child exemption.  But this bill contradicts that belief that all should contribute to the support of public education by giving a special exemption to home-schooling parents.  This is a dramatic shift in taxation policy and may yield legal action from those who have no children attending school and who demand parity in tax operations.

·       Current Utah statute allows home-schooling parents to access materials from public schools and requires those schools to provide materials as requested by home-schooling parents.  Thus, a home-schooling parent doesn’t pay anything to help public education but has rights to the services of their public schools. 

·       If this is a pilot practice, the bill should include an automatic sunset date and a third party evaluation (with specific criteria that must be gathered) so that the Revenue and Taxation Committee and the public can clearly see the financial and other effects of this bill. 




Contact:  Dr. Patti Harrington, Associate Executive Director, Utah School Boards Association,, 801-913-7566





Dr. Patti Harrington

Executive Director

Utah School Superintendents Association

860 E. 9085 South

Sandy, UT  84094

801-566-1207 (office)

801-913-7566 (cell)


HB77 alert.docx