Local Education Authority Returns Now Act
This bill requires the Secretary of the Treasury to make an annual determination of states that have chosen to opt-out of K-12 education grant programs and the Secretary of Education to determine credits due to states as opt-out state education amounts.
The bill also amends the Internal Revenue Code to allow individual taxpayers in states that opt-out a refundable tax credit for a share of the opt-out amount creditable to such states.
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