SF 1728

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to education; making nonpublic schools
subject to the pupil fair dismissal law and other
requirements if families of students receiving
educational services from the nonpublic school claim a
tax credit for education-related expenses; amending
Minnesota Statutes 2004, sections 123B.41, subdivision
1; 290.0674, subdivision 2; proposing coding for new
law in Minnesota Statutes, chapter 123B.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 123B.41,
subdivision 1, is amended to read:

Subdivision 1.

Application.

As used in sections 123B.40
to deleted text begin 123B.48 deleted text end new text begin 123B.485 new text end , the terms defined in this section shall
have the meanings ascribed to them.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2005
tax year and later.
new text end

Sec. 2.

new text begin [123B.485] ADDITIONAL REQUIREMENTS.
new text end

new text begin (a) A nonpublic school that provides or contracts for an
education-related course, program, or activity for a student in
kindergarten through grade 12 must elect whether or not to admit
students whose families intend to claim a tax credit under
section 290.0674 for education expenses related to the course,
program, or activity. If a nonpublic school elects to admit
into an education-related course, program, or activity those
students whose families intend to claim a tax credit under
section 290.0674 for education expenses related to the course,
program, or activity, then the nonpublic school is subject to
the Pupil Fair Dismissal Act under sections 121A.40 to 121A.56
and, notwithstanding section 363A.23, subdivision 1, may not
limit a student's admission to an education-related course,
program, or activity based on the student's academic
qualifications or achievement, religion, gender, athletic or
other extracurricular ability, disabling condition, proficiency
in the English language, or previous disciplinary proceeding.
new text end

new text begin (b) By July 1 of each year, a nonpublic school must use a
state-developed form to inform the state Department of Revenue
and the state Department of Education whether or not it will
admit into an education-related course, program, or activity
those students whose families intend to claim a tax credit under
section 290.0674 for education expenses related to the course,
program, or activity. Before admitting students into an
education-related course, program, or activity, the nonpublic
school must inform students and their families orally and in
writing of the school's election under paragraph (a).
new text end

new text begin (c) If a family seeks to enroll its dependent in an
education-related course, program, or activity through a
nonpublic school that is subject to paragraph (a), and the
nonpublic school denies the student admission based on the
student's academic qualifications or achievement, religion,
gender, athletic or other extracurricular ability, disabling
condition, proficiency in the English language, or previous
disciplinary proceeding, or otherwise fails to inform the
student and the student's family that the nonpublic school is
subject to the requirements in paragraph (a), then the family
may maintain any action provided by law for enforcing this
section. In addition, the Department of Education under this
paragraph may reduce any allotments to the nonpublic school to
the extent permitted by law.
new text end

new text begin (d) The Department of Education is responsible for ensuring
that nonpublic schools comply with this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2005
tax year and later.
new text end

Sec. 3.

Minnesota Statutes 2004, section 290.0674,
subdivision 2, is amended to read:

Subd. 2.

Limitations.

(a) For claimants with income not
greater than $33,500, the maximum credit allowed is $1,000 per
qualifying child and $2,000 per family. No credit is allowed
for education-related expenses for claimants with income greater
than $37,500. The maximum credit per child is reduced by $1 for
each $4 of household income over $33,500, and the maximum credit
per family is reduced by $2 for each $4 of household income over
$33,500, but in no case is the credit less than zero.

For purposes of this section "income" has the meaning given
in section 290.067, subdivision 2a. In the case of a married
claimant, a credit is not allowed unless a joint income tax
return is filed.

(b) For a nonresident or part-year resident, the credit
determined under subdivision 1 and the maximum credit amount in
paragraph (a) must be allocated using the percentage calculated
in section 290.06, subdivision 2c, paragraph (e).

new text begin (c) No individual whose dependent receives
education-related services in a nonpublic school may claim a
credit under this section for education-related expenses unless
the nonpublic school providing or contracting for the services
is subject to section 123B.485, paragraph (a).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the 2005
tax year and later.
new text end