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Senate Amendment 3454

Amendment Text

PAG LIN
  1  1    Amend Senate File 532 as follows:
  1  2    #1.  Page 4, by inserting after line 24 the
  1  3 following:
  1  4    "Sec.    .  Section 422.12, subsection 2,
  1  5 unnumbered paragraph 1, Code 1997, is amended to read
  1  6 as follows:
  1  7    A tuition credit equal to ten percent of the first
  1  8 one thousand dollars which the taxpayer has paid to
  1  9 others for each dependent in grades kindergarten
  1 10 through twelve, for tuition, fees, and textbooks of
  1 11 each dependent in attending an elementary or secondary
  1 12 school situated in Iowa, which school is accredited or
  1 13 approved under section 256.11, which is not operated
  1 14 for profit, and which adheres to the provisions of the
  1 15 federal Civil Rights Act of 1964 and chapter 216.  As
  1 16 used in this subsection, "textbooks" means books and
  1 17 other instructional materials and equipment used in
  1 18 elementary and secondary schools in teaching only
  1 19 those subjects legally and commonly taught in public
  1 20 elementary and secondary schools in this state and
  1 21 does not include instructional books and materials
  1 22 used in the teaching of religious tenets, doctrines,
  1 23 or worship, the purpose of which is to inculcate those
  1 24 tenets, doctrines, or worship, and does not include
  1 25 books or materials for extracurricular activities
  1 26 including sporting events, musical or dramatic events,
  1 27 speech activities, driver's education, or programs of
  1 28 a similar nature.  Notwithstanding any other
  1 29 provision, all other credits allowed under this
  1 30 section and section 422.12B shall be deducted before
  1 31 the tuition credit under this subsection.  The
  1 32 department, when conducting an audit of a taxpayer's
  1 33 return, shall also audit the tuition tax credit
  1 34 portion of the tax return.
  1 35    Sec. ___.  APPLICABILITY.  This Act applies
  1 36 retroactively to January 1, 1997, for tax years
  1 37 beginning on or after that date."
  1 38    #2.  Title page, line 2, by inserting after the
  1 39 word "districts" the following:  ", modifying the
  1 40 tuition and textbook tax credit,".
  1 41    #3.  By renumbering as necessary.  
  1 42 
  1 43 
  1 44                               
  1 45 STEVEN D. HANSEN 
  1 46 TOM VILSACK 
  1 47 SF 532.301 77
  1 48 kh/cf/28
     

Text: S03453                            Text: S03455
Text: S03400 - S03499                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index

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