HF 747

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to education; making nonpublic schools 
  1.3             subject to the pupil fair dismissal law and other 
  1.4             requirements if families of students receiving 
  1.5             educational services from the nonpublic school claim a 
  1.6             tax credit for education-related expenses; amending 
  1.7             Minnesota Statutes 2002, sections 123B.41, subdivision 
  1.8             1; 290.0674, subdivision 2; proposing coding for new 
  1.9             law in Minnesota Statutes, chapter 123B. 
  1.10  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.11     Section 1.  Minnesota Statutes 2002, section 123B.41, 
  1.12  subdivision 1, is amended to read: 
  1.13     Subdivision 1.  [APPLICATION.] As used in sections 123B.40 
  1.14  to 123B.48 123B.485, the terms defined in this section shall 
  1.15  have the meanings ascribed to them. 
  1.16     Sec. 2.  [123B.485] [ADDITIONAL REQUIREMENTS.] 
  1.17     (a) A nonpublic school that provides or contracts for an 
  1.18  education-related course, program, or activity for a student in 
  1.19  kindergarten through grade 12 must elect whether or not to admit 
  1.20  students whose families intend to claim a tax credit under 
  1.21  section 290.0674 for education expenses related to the course, 
  1.22  program, or activity.  If a nonpublic school elects to admit 
  1.23  into an education-related course, program, or activity those 
  1.24  students whose families intend to claim a tax credit under 
  1.25  section 290.0674 for education expenses related to the course, 
  1.26  program, or activity, then the nonpublic school is subject to 
  1.27  the Pupil Fair Dismissal Act under sections 121A.40 to 121A.56 
  2.1   and, notwithstanding section 363.02, subdivision 3, paragraph 
  2.2   (a), may not limit a student's admission to an education-related 
  2.3   course, program, or activity based on the student's academic 
  2.4   qualifications or achievement, religion, gender, athletic or 
  2.5   other extracurricular ability, disabling condition, proficiency 
  2.6   in the English language, or previous disciplinary proceeding. 
  2.7      (b) By July 1 of each year, a nonpublic school must use a 
  2.8   state-developed form to inform the state department of revenue 
  2.9   and the state department of children, families, and learning 
  2.10  whether or not it will admit into an education-related course, 
  2.11  program, or activity those students whose families intend to 
  2.12  claim a tax credit under section 290.0674 for education expenses 
  2.13  related to the course, program, or activity.  Before admitting 
  2.14  students into an education-related course, program, or activity, 
  2.15  the nonpublic school must inform students and their families 
  2.16  orally and in writing of the school's election under paragraph 
  2.17  (a). 
  2.18     (c) If a family seeks to enroll its dependent in an 
  2.19  education-related course, program, or activity through a 
  2.20  nonpublic school that is subject to paragraph (a), and the 
  2.21  nonpublic school denies the student admission based on the 
  2.22  student's academic qualifications or achievement, religion, 
  2.23  gender, athletic or other extracurricular ability, disabling 
  2.24  condition, proficiency in the English language, or previous 
  2.25  disciplinary proceeding, or otherwise fails to inform the 
  2.26  student and the student's family that the nonpublic school is 
  2.27  subject to the requirements in paragraph (a), then the family 
  2.28  may maintain any action provided by law for enforcing this 
  2.29  section.  In addition, the department of children, families, and 
  2.30  learning under this paragraph may reduce any allotments to the 
  2.31  nonpublic school to the extent permitted by law. 
  2.32     (d) The department of children, families, and learning is 
  2.33  responsible for ensuring that nonpublic schools comply with this 
  2.34  section. 
  2.35     Sec. 3.  Minnesota Statutes 2002, section 290.0674, 
  2.36  subdivision 2, is amended to read: 
  3.1      Subd. 2.  [LIMITATIONS.] (a) For claimants with income not 
  3.2   greater than $33,500, the maximum credit allowed is $1,000 per 
  3.3   qualifying child and $2,000 per family.  No credit is allowed 
  3.4   for education-related expenses for claimants with income greater 
  3.5   than $37,500.  The maximum credit per child is reduced by $1 for 
  3.6   each $4 of household income over $33,500, and the maximum credit 
  3.7   per family is reduced by $2 for each $4 of household income over 
  3.8   $33,500, but in no case is the credit less than zero. 
  3.9      For purposes of this section "income" has the meaning given 
  3.10  in section 290.067, subdivision 2a.  In the case of a married 
  3.11  claimant, a credit is not allowed unless a joint income tax 
  3.12  return is filed. 
  3.13     (b) For a nonresident or part-year resident, the credit 
  3.14  determined under subdivision 1 and the maximum credit amount in 
  3.15  paragraph (a) must be allocated using the percentage calculated 
  3.16  in section 290.06, subdivision 2c, paragraph (e). 
  3.17     (c) No individual whose dependent receives 
  3.18  education-related services in a nonpublic school may claim a 
  3.19  credit under this section for education-related expenses unless 
  3.20  the nonpublic school providing or contracting for the services 
  3.21  is subject to section 123B.485, paragraph (a).  
  3.22     Sec. 4.  [EFFECTIVE DATE.] 
  3.23     Sections 1 to 3 are effective for the 2003 tax year and 
  3.24  later.