House Amendment 2075


PAG LIN




     1  1    Amend Senate File 590, as passed by the Senate, as
     1  2 follows:
     1  3 #1.  Page 1, by inserting before line 1 the
     1  4 following:
     1  5    <Section 1.  Section 422.12, subsection 2,
     1  6 unnumbered paragraph 1, Code 2007, is amended to read
     1  7 as follows:
     1  8    A tuition credit equal to twenty=five fifty percent
     1  9 of the first one thousand dollars which the taxpayer
     1 10 has paid to others for each dependent in grades
     1 11 kindergarten through twelve, for tuition and textbooks
     1 12 of each dependent in attending an elementary or
     1 13 secondary school situated in Iowa, which school is
     1 14 accredited or approved under section 256.11, which is
     1 15 not operated for profit, and which adheres to the
     1 16 provisions of the federal Civil Rights Act of 1964 and
     1 17 chapter 216.  As used in this subsection, "textbooks"
     1 18 means books and other instructional materials and
     1 19 equipment used in elementary and secondary schools in
     1 20 teaching only those subjects legally and commonly
     1 21 taught in public elementary and secondary schools in
     1 22 this state and does not include instructional books
     1 23 and materials used in the teaching of religious
     1 24 tenets, doctrines, or worship, the purpose of which is
     1 25 to inculcate those tenets, doctrines, or worship.
     1 26 "Textbooks" includes books or materials used for
     1 27 extracurricular activities including sporting events,
     1 28 musical or dramatic events, speech activities,
     1 29 driver's education, or programs of a similar nature.
     1 30 Notwithstanding any other provision, all other credits
     1 31 allowed under this section and section 422.12B shall
     1 32 be deducted before the tuition credit under this
     1 33 subsection.  The department, when conducting an audit
     1 34 of a taxpayer's return, shall also audit the tuition
     1 35 tax credit portion of the tax return.>
     1 36 #2.  Title page, line 1, by inserting after the
     1 37 words <relating to> the following:  <the increase in
     1 38 the tuition tax credit and to>.
     1 39
     1 40
     1 41                               
     1 42 GRASSLEY of Butler
     1 43 SF 590.205 82
     1 44 mg/es/10046
   1 45
   1 46
   1 47
   1 48
   1 49
   1 50

                              -1-