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