The Back to School Tax Credit Act would create a new refundable tax credit to help families pay for school supplies. Under the bill, taxpayers could claim a credit of up to $250 per qualifying dependent child under age 17 each year, covering expenses for items like backpacks, notebooks, calculators, lunch boxes, writing instruments, and school uniforms for students attending public, private, or homeschools. The credit applies to actual qualified school supply expenses paid during the tax year, but is capped at $250 per child. The legislation would take effect for tax years beginning after the bill is enacted, with no specific funding amount designated in the text. The credit would be available to any taxpayer with dependent children in primary or secondary education.