GroundRules
15-30-3101: (Temporary) Purpose.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 30. INDIVIDUAL INCOME TAX
- Part 31. Tax Credit for Qualified Education Contributions
Pursuant to 5-4-104, the legislature finds that the purpose of student scholarship organizations is to provide parental and student choice in education with private donations through tax replacement programs. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021, sec. 7, Ch. 558, L. 2023.)
Collected 2026-09-14T04:47:20Z. Source file · JSON