Tax credit for charter school contribution.

Authorizes the governing body of a charter school to establish a charter school building fund (fund) for the purpose of accepting charitable contributions to be used to fund one or more capital projects of the charter school. Provides an individual adjusted gross income tax credit for contribution to a fund equal to 50% of the aggregate amount of charitable contributions made by the taxpayer during the taxable year. Caps the total amount of tax credits provided at $10,000,000.