HF 3538

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to education; extending the education tax 
  1.3             credit; amending Minnesota Statutes 1997 Supplement, 
  1.4             section 290.0674, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1997 Supplement, section 
  1.7   290.0674, subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [CREDIT ALLOWED.] An individual is allowed 
  1.9   a credit against the tax imposed by this chapter in an amount 
  1.10  equal to the amount paid for education-related expenses for a 
  1.11  dependent in kindergarten through grade 12.  For purposes of 
  1.12  this section, "education-related expenses" means: 
  1.13     (1) fees or tuition for instruction by an instructor under 
  1.14  section 120.101, subdivision 7, clause (1), (2), (3), (4), or 
  1.15  (5), for instruction outside the regular school day or school 
  1.16  year, including tutoring, driver's education taken as part of 
  1.17  school curriculum, or summer camps, in grade or age appropriate 
  1.18  curricula that supplement curricula and instruction available 
  1.19  during the regular school year, that assists a dependent to 
  1.20  improve knowledge of core curriculum areas or to expand 
  1.21  knowledge and skills under the graduation rule under section 
  1.22  121.11, subdivision 7c, and that do not include the teaching of 
  1.23  religious tenets, doctrines, or worship, the purpose of which is 
  1.24  to instill such tenets, doctrines, or worship; 
  1.25     (2) fees or tuition for instruction for driver's education 
  2.1   from a private entity if the school the student attends offers 
  2.2   driver's education as part of a school curriculum; 
  2.3      (3) expenses for textbooks, including books and other 
  2.4   instructional materials and equipment used in elementary and 
  2.5   secondary schools in teaching only those subjects legally and 
  2.6   commonly taught in public elementary and secondary schools in 
  2.7   this state.  "Textbooks" does not include instructional books 
  2.8   and materials used in the teaching of religious tenets, 
  2.9   doctrines, or worship, the purpose of which is to instill such 
  2.10  tenets, doctrines, or worship, nor does it include books or 
  2.11  materials for extracurricular activities including sporting 
  2.12  events, musical or dramatic events, speech activities, driver's 
  2.13  education, or similar programs; 
  2.14     (3) (4) a maximum expense of $200 per family for personal 
  2.15  computer hardware, excluding single purpose processors, and 
  2.16  educational software that assists a dependent to improve 
  2.17  knowledge of core curriculum areas or to expand knowledge and 
  2.18  skills under the graduation rule under section 121.11, 
  2.19  subdivision 7c, purchased for use in the taxpayer's home and not 
  2.20  used in a trade or business regardless of whether the computer 
  2.21  is required by the dependent's school; and 
  2.22     (4) (5) the amount paid to others for transportation of a 
  2.23  dependent attending an elementary or secondary school situated 
  2.24  in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin, 
  2.25  wherein a resident of this state may legally fulfill the state's 
  2.26  compulsory attendance laws, which is not operated for profit, 
  2.27  and which adheres to the provisions of the Civil Rights Act of 
  2.28  1964 and chapter 363.