Private kindergartens

From the 2024 DOR Tax Exemption Study

82.04.4282(7) - Private kindergartens Description Privately operated kindergartens may take a B&O deduction for charges made to operate the kindergarten. Purpose Supports privately operated kindergartens. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this deduction would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - The deduction for kindergarten cannot be separated from the total tuition received by schools. - This deduction is included in the B&O deduction for tuition and fees. Data Sources - Department of Revenue, Excise tax data - Office of Superintendent of Public Instruction, K-12 data Additional Additional Information Information Category: Nonprofit Year Enacted: 1965 Primary Beneficiaries: Privately owned kindergartens Taxpayer Count: 530 Program Inconsistency: None evident JLARC Review: Full review completed in 2009 2024 Tax Exemption Study Page 155