TITLE 44
Taxation

CHAPTER 44-62
Tax Credits for Contributions to Scholarship Organizations

SECTION 44-62-1


§ 44-62-1. Tax credit for contributions to a scholarship organization – General.

In order to enhance the educational opportunities available to all students in this state, a business entity will be allowed a tax credit to be computed as provided in this chapter for voluntary cash contribution made by the business entity to a qualified scholarship.

History of Section.
(P.L. 2006, ch. 246, art. 24, § 1.)