This bill modifies income tax credits for donations to the Carson Smith Opportunity Scholarship Program. This bill: - allows claimants for the nonrefundable corporate and individual income tax credits for donations to the Carson Smith Opportunity Scholarship Program to:claim any portion of the tax credit amount listed on the tax credit certificate for a taxable year; andcarry forward or carry back the amount of the tax credit that is unclaimed; and - makes technical changes.

Statutes affected:
Introduced: 59-7-625, 59-10-1041