SF 1118

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to education tax credits; expanding type of 
  1.3             instructors to provide eligible services; amending 
  1.4             Minnesota Statutes 1998, section 290.0674, subdivision 
  1.5             1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 290.0674, 
  1.8   subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [CREDIT ALLOWED.] An individual is allowed 
  1.10  a credit against the tax imposed by this chapter in an amount 
  1.11  equal to the amount paid for education-related expenses for a 
  1.12  dependent in kindergarten through grade 12.  For purposes of 
  1.13  this section, "education-related expenses" means: 
  1.14     (1) fees or tuition for instruction by an instructor under 
  1.15  section 120A.22, subdivision 10, clause (1), (2), (3), (4), or 
  1.16  (5), or by a member of the Minnesota music teachers association, 
  1.17  for instruction outside the regular school day or school year, 
  1.18  including tutoring, driver's education offered as part of school 
  1.19  curriculum, regardless of whether it is taken from a public or 
  1.20  private entity or summer camps, in grade or age appropriate 
  1.21  curricula that supplement curricula and instruction available 
  1.22  during the regular school year, that assists a dependent to 
  1.23  improve knowledge of core curriculum areas or to expand 
  1.24  knowledge and skills under the graduation rule under section 
  1.25  120B.02 and that do not include the teaching of religious 
  2.1   tenets, doctrines, or worship, the purpose of which is to 
  2.2   instill such tenets, doctrines, or worship; 
  2.3      (2) 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) 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 120B.02 purchased 
  2.19  for use in the taxpayer's home and not used in a trade or 
  2.20  business regardless of whether the computer is required by the 
  2.21  dependent's school; and 
  2.22     (4) 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.