AN ACT TO AUTHORIZE AN INCOME TAX CREDIT IN THE AMOUNT OF THE UNREIMBURSED EDUCATIONAL EXPENDITURES MADE BY A TAXPAYER IN CONNECTION WITH ENROLLMENT, ATTENDANCE OR PARTICIPATION OF THE TAXPAYER'S DEPENDENT CHILD IN A PRIVATE EDUCATION PROGRAM OR HOMESCHOOLING IN MISSISSIPPI; TO PROVIDE THAT THE AMOUNT OF SUCH CREDIT SHALL NOT EXCEED AN AMOUNT EQUAL TO THE BASE STUDENT COST UNDER THE MISSISSIPPI ADEQUATE EDUCATION PROGRAM FOR THE SCHOOL YEAR ENDING DURING THE CALENDAR YEAR; AND FOR RELATED PURPOSES.