Senate Amendment 3342


PAG LIN




     1  1    Amend the amendment, S=3328, to Senate File 478, as
     1  2 follows:
     1  3 #1.  Page 44, by inserting after line 7 the
     1  4 following:
     1  5    <Sec.    .  Section 422.12, subsection 2,
     1  6 unnumbered paragraph 1, Code 2009, 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 shall be deducted before
     1 32 the tuition credit under this subsection.  The
     1 33 department, when conducting an audit of a taxpayer's
     1 34 return, shall also audit the tuition tax credit
     1 35 portion of the tax return.>
     1 36 #2.  By renumbering as necessary.
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     1 40 RANDY FEENSTRA
     1 41 SF 478.321 83
     1 42 tm/jp/24280
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