Text: HF02189 Text: HF02191 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.12, Code 1997, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 4. A twenty-five dollar credit for each
1 4 child attending an elementary or secondary school in Iowa if
1 5 the taxpayer is the parent, guardian, or custodian of the
1 6 child and attends every parent teacher conference held during
1 7 that portion of the tax year during which the child attends
1 8 the elementary or secondary school in Iowa. However, if the
1 9 taxpayer is a single parent or a noncustodial parent, the
1 10 amount of this credit shall be fifty dollars for each child.
1 11 The elementary or secondary school holding the parent teacher
1 12 conference shall verify the attendance of the taxpayer and
1 13 keep records as required by the director of revenue and
1 14 finance.
1 15 Sec. 2. This Act, being deemed of immediate importance,
1 16 takes effect upon enactment and applies retroactively to
1 17 January 1, 1998, for tax years beginning on or after that
1 18 date.
1 19 EXPLANATION
1 20 The bill provides for a $25 credit for each child attending
1 21 an elementary or secondary school in Iowa if the taxpayer is
1 22 the parent, guardian, or custodian of the child and attends
1 23 every parent teacher conference held in the tax year. This
1 24 credit is equal to $50 if the taxpayer is a single parent or a
1 25 noncustodial parent.
1 26 The bill takes effect upon enactment and applies
1 27 retroactively to January 1, 1998, for tax years beginning on
1 28 or after that date.
1 29 LSB 4063HH 77
1 30 mg/jl/8
Text: HF02189 Text: HF02191 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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