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 totwenty=fivefifty 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. 1 37 1 38 1 39 1 40 RANDY FEENSTRA 1 41 SF 478.321 83 1 42 tm/jp/24280 1 43 1 44 1 45 1 46 1 47 1 48 1 49 1 50 -1-