House Amendment 1696


PAG LIN




     1  1    Amend House File 883 as follows:
     1  2 #1.  Page 1, by inserting before line 1 the
     1  3 following:
     1  4    <Section 1.  Section 422.12, subsection 2,
     1  5 unnumbered paragraph 1, Code 2007, is amended to read
     1  6 as follows:
     1  7    A tuition credit equal to twenty=five fifty percent
     1  8 of the first one thousand dollars which the taxpayer
     1  9 has paid to others for each dependent in grades
     1 10 kindergarten through twelve, for tuition and textbooks
     1 11 of each dependent in attending an elementary or
     1 12 secondary school situated in Iowa, which school is
     1 13 accredited or approved under section 256.11, which is
     1 14 not operated for profit, and which adheres to the
     1 15 provisions of the federal Civil Rights Act of 1964 and
     1 16 chapter 216.  As used in this subsection, "textbooks"
     1 17 means books and other instructional materials and
     1 18 equipment used in elementary and secondary schools in
     1 19 teaching only those subjects legally and commonly
     1 20 taught in public elementary and secondary schools in
     1 21 this state and does not include instructional books
     1 22 and materials used in the teaching of religious
     1 23 tenets, doctrines, or worship, the purpose of which is
     1 24 to inculcate those tenets, doctrines, or worship.
     1 25 "Textbooks" includes books or materials used for
     1 26 extracurricular activities including sporting events,
     1 27 musical or dramatic events, speech activities,
     1 28 driver's education, or programs of a similar nature.
     1 29 Notwithstanding any other provision, all other credits
     1 30 allowed under this section and section 422.12B shall
     1 31 be deducted before the tuition credit under this
     1 32 subsection.  The department, when conducting an audit
     1 33 of a taxpayer's return, shall also audit the tuition
     1 34 tax credit portion of the tax return.>
     1 35 #2.  Title page, line 1, by inserting after the
     1 36 words <relating to> the following:  <the increase in
     1 37 the tuition tax credit and to>.
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     1 39
     1 40                               
     1 41 GRASSLEY of Butler
     1 42 HF 883.301 82
     1 43 mg/cf/8350
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