Provide tax credit for homeschool students

HB 4112 creates a tax credit for West Virginia parents or legal guardians who homeschool or send children to private schools meeting state education standards. The credit equals the annual HOPE Scholarship amount per taxpayer (not per child) and applies to tax years starting January 1, 2026. Families already eligible for the HOPE Scholarship cannot claim this credit. The bill does not allow the State Board of Education to add new regulations for homeschooled children receiving this credit.