MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Ways and Means
By: Representative Lamar
AN ACT TO CREATE THE SUCCESSFUL CHILD ACT; TO PROVIDE AN INCOME TAX CREDIT FOR PAYMENTS MADE BY A TAXPAYER TO AN ELIGIBLE PROVIDER FOR TUTORING AND INSTRUCTIONAL FEES, MATERIALS AND CURRICULA FOR CERTAIN PUBLIC SCHOOL STUDENTS SCORING BELOW PROFICIENCY LEVEL ON CERTAIN ENGLISH OR MATHEMATICS TESTS; TO DEFINE THE TERM "ELIGIBLE PROVIDER"; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT AUTHORIZED IN THIS ACT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. This act shall be known and may be cited as the "Successful Child Act."
SECTION 2. (1) A credit shall be allowed against the taxes imposed by this chapter for payments made by a taxpayer to an eligible provider to pay for tutoring and instructional fees, materials and curricula for a student who is enrolled in Grades 3 through 8 of a Mississippi public school and who has scored below performance level proficient on the Mississippi Academic Assessment Program (MAAP) test in English Language Arts (ELA) or mathematics in the prior school year. For the purposes of this section, the term "eligible provider" means:
(a) A person who holds a valid Mississippi educator's license certificate pursuant to Section 37-3-2, who holds a baccalaureate or graduate degree in ELA or mathematics, or who has demonstrated mastery of ELA or mathematics;
(b) A summer education program designed to improve ELA or math skills; or
(c) An after-school education program designed to improve ELA or math skills.
(2) The tax credit authorized under this section shall be equal to the lesser of Five Hundred Dollars ($500.00) per eligible student obtaining services from an eligible provider or the amount of payments made to an eligible provider for such a student in a taxable year. However, the amount of credits that may be utilized by a taxpayer in a taxable year shall be limited to an amount not to exceed the total tax liability of the taxpayer for the taxable year.
(3) A provider of any services receiving payments designed to improve ELA or math skills may not share any monies from the tax credit authorized in this section, or provide a refund or rebate of any monies from the tax credit to the taxpayer or participating student in any manner. The taxpayer, student and provider may not bill or otherwise seek reimbursement or payment from an insurance company, Medicaid or any other agency for the same services that are paid for using funds for which a tax credit is claimed under this section.
SECTION 3. Section 2 of this act shall be codified as a new section in Chapter 7, Title 27, Mississippi Code of 1972.
SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.
SECTION 5. This act shall take effect and be in force from and after January 1, 2020.