SB 226 - For all tax years beginning on or after January 1, 2024, this act authorizes a taxpayer to claim a tax credit in an amount equal to one hundred percent of tuition costs paid by the taxpayer in a tax year for the attendance of one or more of the taxpayer's dependent children at one or more private schools or public schools located outside of the school district in which the taxpayer resides. The tax credit authorized by this act shall be refundable, but shall not be transferred, sold, or otherwise conveyed. This act shall sunset on December 31, 2029, unless reauthorized by the General Assembly. This act is identical to HB 1916 (2022). JOSH NORBERG