Text: HF02343 Text: HF02345 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 301.1, unnumbered paragraph 1, Code 1 2 1997, is amended to read as follows: 1 3 The board of directors of each and every school district is 1 4herebyauthorized and empowered to adopt textbooks for the 1 5 teaching of all branches that are now or may hereafter be 1 6 authorized to be taught in the public schools of the state, 1 7 and to contract for and buysaidthese books and any and all 1 8 other necessary school supplies atsaidcontract prices, and 1 9 to sell the same to the pupils of their respective districts 1 10 at cost, loan such textbooks to such pupils free, or rent them 1 11 to such pupils at such reasonable fee as the board shall fix, 1 12 andsaidthe money so received shall be returned to the 1 13 general fund. 1 14 However, if a school district has not charged fees for the 1 15 sale, loan, or rental of textbooks for the school budget year 1 16 beginning July 1, 1997, the school district shall not charge 1 17 fees for the sale, loan, or rental of textbooks for any 1 18 subsequent school budget year. If a school district has 1 19 charged fees for the sale, loan, or rental of textbooks for 1 20 the school budget year beginning July 1, 1997, the school 1 21 district may continue to charge such textbook fees for 1 22 subsequent years but not in excess of those fees charged for 1 23 the school budget year beginning July 1, 1997. 1 24 Sec. 2. Section 422.12, subsection 1, Code 1997, is 1 25 amended by adding the following new paragraph: 1 26 NEW PARAGRAPH. f. For each dependent attending a public 1 27 elementary or secondary school in this state, the first thirty 1 28 dollars of any fees paid for textbooks to be used by the 1 29 dependent. If a textbook credit is claimed under this 1 30 paragraph, the total amount of fees paid for textbooks to be 1 31 used by the dependent shall not be used in the calculation of 1 32 the tuition credit for that dependent under subsection 2. 1 33 Sec. 3. IMPLEMENTATION OF ACT. Section 25B.2, subsection 1 34 3, does not apply to section 1 of this Act. 1 35 Sec. 4. APPLICABILITY. Section 2 of this Act applies 2 1 retroactively to January 1, 1998, for tax years beginning on 2 2 or after that date. 2 3 Sec. 5. EFFECTIVE DATE. This Act, being deemed of 2 4 immediate importance, takes effect upon enactment. 2 5 EXPLANATION 2 6 The bill provides that if a school district does not charge 2 7 textbook fees for the 1997-1998 school budget year, that it 2 8 cannot charge such fees for subsequent budget years. The bill 2 9 also provides that if a school district has charged these 2 10 fees, it cannot raise them for subsequent budget years. 2 11 The bill provides an individual income tax credit for the 2 12 first $30 of textbook fees paid for a dependent attending a 2 13 public elementary or secondary school. 2 14 The bill takes effect upon enactment with the tax credit 2 15 applying retroactively to January 1, 1998, for tax years 2 16 beginning on or after that date. 2 17 This bill may include state mandate as defined in Code 2 18 section 25B.3 with regard to textbook fees. This bill makes 2 19 inapplicable Code section 25B.2, subsection 3, which would 2 20 relieve a school district from complying with a state mandate 2 21 if funding for the cost of the state mandate is not provided 2 22 or specified. Therefore, school districts would be required 2 23 to comply with any state mandate regarding textbooks included 2 24 in this bill. 2 25 LSB 3825YH 77 2 26 mg/jl/8
Text: HF02343 Text: HF02345 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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