Summary

For each taxable year beginning on or after January
1, 2007, there shall be allowed as a credit against the "net tax," an amount equal to 20 percent of the school transportation costs paid or incurred by the taxpayer during the taxable year. "School transportation costs" include any fees or charges imposed by the school or school district for the transportation to schools in CA that provide instruction for K-12. A provision for carry-over is provided

Background

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