SF 3711

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; expanding the kindergarten 
  1.3             through grade 12 education credit; amending Minnesota 
  1.4             Statutes 1999 Supplement, section 290.0674, 
  1.5             subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1999 Supplement, section 
  1.8   290.0674, 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  qualifying child in kindergarten through grade 12.  For purposes 
  1.13  of 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, educational 
  2.4   Internet services, and other instructional materials and 
  2.5   equipment used in elementary and secondary schools in teaching 
  2.6   only those subjects legally and commonly taught in public 
  2.7   elementary and secondary schools in this state.  "Textbooks" 
  2.8   does not include instructional books and materials used in the 
  2.9   teaching of religious tenets, doctrines, or worship, the purpose 
  2.10  of which is to instill such tenets, doctrines, or worship, nor 
  2.11  does it include books or materials for extracurricular 
  2.12  activities including sporting events, musical or dramatic 
  2.13  events, speech activities, driver's education, or similar 
  2.14  programs; 
  2.15     (3) a maximum expense of $200 $500 per family for personal 
  2.16  computer hardware, excluding single purpose processors, and 
  2.17  educational software that assists a dependent to improve 
  2.18  knowledge of core curriculum areas or to expand knowledge and 
  2.19  skills under the graduation rule under section 120B.02 purchased 
  2.20  for use in the taxpayer's home and not used in a trade or 
  2.21  business regardless of whether the computer is required by the 
  2.22  dependent's school; and 
  2.23     (4) the amount paid to others for transportation of a 
  2.24  qualifying child attending an elementary or secondary school 
  2.25  situated in Minnesota, North Dakota, South Dakota, Iowa, or 
  2.26  Wisconsin, wherein a resident of this state may legally fulfill 
  2.27  the state's compulsory attendance laws, which is not operated 
  2.28  for profit, and which adheres to the provisions of the Civil 
  2.29  Rights Act of 1964 and chapter 363. 
  2.30     For purposes of this section, "qualifying child" has the 
  2.31  meaning given in section 32(c)(3) of the Internal Revenue Code.