1.1                          A bill for an act
  1.2             relating to taxation; individual income; providing a 
  1.3             tax credit for mentoring; amending Minnesota Statutes 
  1.4             1996, section 290.06, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1996, section 290.06, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 25.  [MENTORING CREDIT.] (a) An individual is allowed 
  1.9   a credit against the tax imposed under subdivision 2c equal to 
  1.10  the lesser of 50 percent of qualified expenses or $250.  The 
  1.11  credit may not exceed the taxes imposed under subdivision 2c. 
  1.12     (b) To qualify for the credit, expenses must be paid: 
  1.13     (1) during the taxable year; 
  1.14     (2) to mentor a child under the age of 18; 
  1.15     (3) under a formal program operated by a nonprofit 
  1.16  corporation, qualifying under section 501(c)(3) of the Internal 
  1.17  Revenue Code; and 
  1.18     (4) for admissions, supplies, meals provided for the child, 
  1.19  standard federal charitable contribution mileage allowance for 
  1.20  miles driven as part of the program, or other similar expenses 
  1.21  provided by the taxpayer under the program. 
  1.22     (c) To qualify for the credit, a mentoring program must be 
  1.23  designed to provide individual tutoring, coaching, or education 
  1.24  of a child in academic subjects, values, or social skills.  It 
  1.25  does not include programs primarily intended to provide athletic 
  2.1   instruction or coaching in athletic skills. 
  2.2      Sec. 2.  [EFFECTIVE DATE.] 
  2.3      Section 1 is effective for taxable years beginning after 
  2.4   December 31, 1996.