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SB 48 - For the tax year beginning on or after January 1, 2021, and ending on or before December 31, 2021, this act authorizes a tax deduction for taxpayers with a qualifying child dependent who is attending elementary or secondary school remotely due to Severe Acute Respiratory Syndrome Coronavirus 2. The tax deduction shall be equal to the lesser of $1,500 or the amount of expenses incurred during the 2020 or 2021 calendar year for personal computers and school supplies, as defined in the act, digital subscriptions required by the qualifying child's school district, tutoring services, and internet access. JOSH NORBERG
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