Text: SF02172 Text: SF02174 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.12, subsection 2, unnumbered 1 2 paragraph 1, Code 2001, is amended to read as follows: 1 3 A tuition credit equal to twenty-five percent of the first 1 4 one thousand dollars which the taxpayer has paid to others for 1 5 each dependent in grades kindergarten through twelve, for 1 6 tuition, tutoring, and textbooks of each dependent in 1 7 attending an elementary or secondary school situated in Iowa, 1 8which school is accredited or approved under section 256.11,1 9 which is not operated for profit, and which adheres to the 1 10 provisions of the federal Civil Rights Act of 1964 and chapter 1 11 216. A taxpayer shall also be permitted a deduction for the 1 12 credit equal to twenty-five percent of the first one thousand 1 13 dollars which the taxpayer has paid to others for each 1 14 dependent in grades kindergarten through twelve for tutoring 1 15 and textbooks of each dependent receiving competent private 1 16 instruction in accordance with the requirements of chapter 1 17 299A. As used in this subsection, "textbooks" means books and 1 18 other instructional materials and equipment used in elementary 1 19 and secondary schools in teaching only those subjects legally 1 20 and commonly taught in public elementary and secondary schools 1 21 in this state and does not include instructional books and 1 22 materials used in the teaching of religious tenets, doctrines, 1 23 or worship, the purpose of which is to inculcate those tenets, 1 24 doctrines, or worship. "Textbooks" includes books or 1 25 materials used for extracurricular activities including 1 26 sporting events, musical or dramatic events, speech 1 27 activities, driver's education, or programs of a similar 1 28 nature. Notwithstanding any other provision, all other 1 29 credits allowed under this section and section 422.12B shall 1 30 be deducted before the tuition credit under this subsection. 1 31 The department, when conducting an audit of a taxpayer's 1 32 return, shall also audit the tuition tax credit portion of the 1 33 tax return. 1 34 Sec. 2. Section 422.12, subsection 2, Code 2001, is 1 35 amended by adding the following new unnumbered paragraph: 2 1 NEW UNNUMBERED PARAGRAPH. As used in this subsection, 2 2 "tutoring" means study directed by a qualified instructor, 2 3 which includes only a licensed teacher, a person supervised by 2 4 a licensed teacher, a person who has passed a teacher 2 5 competency test or who teaches in an accredited private 2 6 school, or a person with a baccalaureate degree. 2 7 EXPLANATION 2 8 This bill expands the tuition tax credit, which is 2 9 currently set at an amount up to 25 percent of the first 2 10 $1,000 a taxpayer pays for tuition and textbooks, to taxpayers 2 11 whose dependents attend nonaccredited private elementary and 2 12 secondary schools and permits taxpayers to claim the credit 2 13 for textbook expenses for each dependent receiving competent 2 14 private instruction. 2 15 The bill also expands the tuition tax credit to include 2 16 tutoring expenses paid by taxpayers for each dependent 2 17 attending an accredited or nonaccredited elementary and 2 18 secondary school or receiving competent private instruction. 2 19 The bill defines "tutoring" as a study directed by a qualified 2 20 instructor, which is limited to a licensed teacher, a person 2 21 supervised by a licensed teacher, a person who has passed a 2 22 teacher competency test or who teaches in an accredited 2 23 private school, or a person with a baccalaureate degree. 2 24 LSB 5157XS 79 2 25 kh/pj/5
Text: SF02172 Text: SF02174 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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