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Grundberg of Polk offered the following amendment H-8875 filed by her from the floor and moved its adoption: H-8875 1 Amend House File 2513 as follows: 2 1. Page 4, line 29, by striking the word 3 "However,". 4 2. Page 4, by striking lines 30 through 32. Amendment H-8875 was adopted. Richardson of Warren offered amendment H-8385 filed by him as follows: H-8385 1 Amend House File 2513 as follows: 2 1. Page 4, by striking lines 1 through 29 and 3 inserting the following: "216. As used in this 4 subsection, "textbooks" means books, necessary school 5 supplies, and other instructional materials, eye and 6 ear protective devices, and equipment used in 7 elementary and secondary schools, including summer 8 school, in teaching only those subjects legally and 9 commonly taught in public elementary and secondary 10 schools, including drivers education, in this state 11 and does not include instructional books and materials 12 used in the teaching of religious tenets, doctrines, 13 or worship, the purpose of which is to inculcate those 14 tenets, doctrines, or worship, and does not include 15 books or materials for extracurricular activities 16 including sporting events, musical or dramatic events, 17 speech activities,driver's education,or programs of 18 a similar nature. Notwithstanding any other 19 provision, all other credits allowed under this 20 section and section 422.12B shall be deducted before 21 the tuition credit under this subsection. The 22 department, when conducting an audit of a taxpayer's 23 return, shall also audit the tuition tax credit 24 portion of the tax return. 25 As used in this subsection, "tuition" means any 26 charges for the expenses of personnel, buildings, 27 equipment and materials other than textbooks, summer 28 school tuition, drivers education instructional fees, 29 necessary school supplies, eye and ear protective 30 devices, transportation costs pursuant to section 31 285.5, and other expenses of elementary or secondary 32 schools which relate to the teaching only of those 33 subjects legally and commonly taught in public 34 elementary and secondary schools in this state and 35 which do not relate to the teaching of religious
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