House File 2121 - Introduced
HOUSE FILE
BY BOAL
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to a home schooling tax credit under the
2 individual income tax for expenses related to competent
3 private instruction for children in grades kindergarten
4 through twelve and including effective and retroactive
5 applicability date provisions.
6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
7 TLSB 5066YH 81
8 mg/gg/14
PAG LIN
1 1 Section 1. Section 422.12, Code 2005, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 2A. a. A home schooling tax credit equal
1 4 to twenty=five percent of the first one thousand dollars which
1 5 the taxpayer has spent or paid to others for each dependent in
1 6 grades kindergarten through twelve for the costs of tuition
1 7 and textbooks for competent private instruction provided in a
1 8 setting other than a public or an accredited nonpublic school
1 9 in this state. A taxpayer claiming a credit under subsection
1 10 2 shall not receive a credit under this subsection for the
1 11 same dependent for the same school year.
1 12 b. For purposes of this subsection, unless the context
1 13 otherwise requires:
1 14 (1) "Competent private instruction" means competent
1 15 private instruction as defined in section 299A.1 which meets
1 16 the requirements and procedures specified in chapter 299A.
1 17 (2) "School year" means the twelve=month period beginning
1 18 July 1.
1 19 (3) "Textbooks" means books and other instructional
1 20 materials and equipment used in teaching only those subjects
1 21 legally and commonly taught in public elementary and secondary
1 22 schools in this state and does not include instructional books
1 23 and materials used in the teaching of religious tenets,
1 24 doctrines, or worship, the purpose of which is to inculcate
1 25 those tenets, doctrines, or worship. "Textbooks" includes
1 26 books or materials used for extracurricular activities,
1 27 including sporting events, musical or dramatic events, speech
1 28 activities, driver's education, or programs of a similar
1 29 nature.
1 30 (4) "Tuition" means any charges for the expenses of
1 31 personnel, buildings, equipment, and materials other than
1 32 textbooks, and other expenses which relate to the teaching
1 33 only of those subjects legally and commonly taught in public
1 34 elementary and secondary schools in this state and which do
1 35 not relate to the teaching of religious tenets, doctrines, or
2 1 worship, the purpose of which is to inculcate those tenets,
2 2 doctrines, or worship. "Tuition" includes those expenses
2 3 which relate to extracurricular activities, including sporting
2 4 events, musical or dramatic events, speech activities,
2 5 driver's education, or programs of a similar nature.
2 6 Sec. 2. EFFECTIVE AND APPLICABILITY DATE. This Act, being
2 7 deemed of immediate importance, takes effect upon enactment
2 8 and applies retroactively to January 1, 2006, for tax years
2 9 beginning on or after that date for tuition and textbook
2 10 expenditures made on or after January 1, 2006, for school
2 11 years ending on or after that date.
2 12 EXPLANATION
2 13 This bill provides a home schooling tax credit equal to 25
2 14 percent of the first $1,000 spent by a taxpayer on tuition and
2 15 textbooks for each dependent to receive competent private
2 16 instruction in kindergarten through grade 12. The credit is
2 17 in lieu of the present tuition tax credit. Competent private
2 18 instruction is instruction that uses a plan and a course of
2 19 study in a setting other than a public or accredited private
2 20 school. This tax credit takes effect upon enactment and
2 21 applies retroactively beginning with the 2006 tax year to
2 22 expenditures made on or after January 1, 2006, for school
2 23 years ending on or after that date.
2 24 The bill takes effect upon enactment.
2 25 LSB 5066YH 81
2 26 mg:rj/gg/14