Text: H08384 Text: H08386 Text: H08300 - H08399 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 2513 as follows: 1 2 #1. Page 4, by striking lines 1 through 29 and 1 3 inserting the following: "216. As used in this 1 4 subsection, "textbooks" means books, necessary school 1 5 supplies, and other instructional materials, eye and 1 6 ear protective devices, and equipment used in 1 7 elementary and secondary schools, including summer 1 8 school, in teaching only those subjects legally and 1 9 commonly taught in public elementary and secondary 1 10 schools, including drivers education, in this state 1 11 and does not include instructional books and materials 1 12 used in the teaching of religious tenets, doctrines, 1 13 or worship, the purpose of which is to inculcate those 1 14 tenets, doctrines, or worship, and does not include 1 15 books or materials for extracurricular activities 1 16 including sporting events, musical or dramatic events, 1 17 speech activities,driver's education,or programs of 1 18 a similar nature. Notwithstanding any other 1 19 provision, all other credits allowed under this 1 20 section and section 422.12B shall be deducted before 1 21 the tuition credit under this subsection. The 1 22 department, when conducting an audit of a taxpayer's 1 23 return, shall also audit the tuition tax credit 1 24 portion of the tax return. 1 25 As used in this subsection, "tuition" means any 1 26 charges for the expenses of personnel, buildings, 1 27 equipment and materials other than textbooks, summer 1 28 school tuition, drivers education instructional fees, 1 29 necessary school supplies, eye and ear protective 1 30 devices, transportation costs pursuant to section 1 31 285.5, and other expenses of elementary or secondary 1 32 schools which relate to the teaching only of those 1 33 subjects legally and commonly taught in public 1 34 elementary and secondary schools in this state and 1 35 which do not relate to the teaching of religious 1 36 tenets, doctrines, or worship, the purpose of which is 1 37 to inculcate those tenets, doctrines, or worship, and 1 38 which do not relate to extracurricular activities 1 39 including sporting events, musical or dramatic events, 1 40 speech activities,driver's education,or programs of 1 41 a similar nature. However,". 1 42 1 43 1 44 1 45 RICHARDSON of Warren 1 46 HF 2513.703 77 1 47 mg/sc/28
Text: H08384 Text: H08386 Text: H08300 - H08399 Text: H Index Bills and Amendments: General Index Bill History: General Index
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