Bill Text: IN HB1328 | 2011 | Regular Session | Introduced
Bill Title: SSACI assistance.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-02-15 - Representative Welch added as coauthor [HB1328 Detail]
Download: Indiana-2011-HB1328-Introduced.html
Citations Affected: IC 6-3.1-34; IC 21-11-6-2; IC 21-12; IC 21-13;
IC 21-18-9-5.
Effective: July 1, 2011; July 1, 2013.
January 13, 2011, read first time and referred to Committee on Education.
Digest Continued
SSACI to reevaluate the financial need of 21st century scholar program
participants when they enter college using the eligibility requirements
used when the participants first entered the program. Provides that
students who qualified for the program initially and successfully met
the program's requirements but no longer meet the financial need
standard when entering college are entitled to receive a one-time grant
of $1,000 to be used at the Indiana college of their choice. For
individuals applying for the 21st century scholars program after June
30, 2013, requires the student to achieve a high school grade point
average of at least 2.5 on a 4.0 scale. Limits the 21st century scholars
program award for students whose applications are approved after June
30, 2012, to a limit set by SSACI based on available funds and number
of participants, with a cap equal to the difference between the highest
in-state tuition plus fees minus the maximum Frank O'Bannon grant.
Prohibits SSACI from transferring money into the 21st century program
from any other scholarship program. Permits the commission for higher
education to approve certificate programs of less than one year.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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A BILL FOR AN ACT to amend the Indiana Code concerning
education.
Chapter 34. Higher Education Tuition Tax Credit
Sec. 1. This chapter applies only to taxable years beginning after December 31, 2013.
Sec. 2. As used in this chapter, "scholarship tax credit" refers to a scholarship tax credit awarded to an individual under IC 21-13-2 or IC 21-13-3.
Sec. 3. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the credit provided by this chapter.
Sec. 4. As used in this chapter, "taxpayer" means:
(1) an individual filing a single return; or
(2) a married couple filing a joint return;
that has any state tax liability.
Sec. 5. (a) A taxpayer who:
(1) has attained a postsecondary degree after being awarded a scholarship tax credit; and
(2) is fulfilling the work requirements for the credit under IC 21-13-2-4(4), IC 21-13-2-5(3), or IC 21-13-3-5(2) during the taxable year;
is entitled to a credit against the taxpayer's state tax liability for the taxable year.
(b) The amount of the credit for a taxable year is equal to:
(1) the total amount of scholarship tax credits that an individual has been awarded; divided by
(2) the number of years the individual has agreed to work in Indiana as a condition for receiving the scholarship tax credit.
Sec. 6. The total amount of credits claimed under this chapter by a taxpayer may not exceed the total amount of the scholarship tax credits the taxpayer was awarded. A taxpayer is entitled to a refund if the credit for a taxable year exceeds the taxpayer's state tax liability for that taxable year.
Sec. 7. A taxpayer may not sell, assign, convey, or otherwise transfer the tax credit provided by this chapter.
Sec. 8. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines to be necessary for the calculation of the credit provided by this chapter.
(1) only for postsecondary undergraduate courses; and
(2) for not more than eight (8) semesters (or the equivalent) which, after June 30, 2013, may include up to the equivalent of two (2) regular semesters of courses taken during a summer semester.
under this chapter, The commission may order the auditor of state to
transfer:
(1) to the freedom of choice grant fund any money remaining in
the higher education award fund; or
(2) to the higher education award fund any money remaining
in the freedom of choice grant fund.
The auditor of state shall make the transfer ordered by the commission
with the approval of the budget director and the governor.
(b) The commission shall administer the fund.
(c) The expenses of administering the fund shall be paid from money in the fund.
(d) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public funds may be invested.
(e) Money in the fund at the end of a state fiscal year does not revert to the state general fund but remains available to be used for providing money for twenty-first century scholarships under this chapter.
(f) Money may not be transferred to the fund.
(1) Be a resident of Indiana.
(2) Be:
(A) enrolled in grade 7 or 8, for the 2007-2008 school year,
(i) public school; or
(ii) nonpublic school that is accredited either by the state
board of education or by a national or regional accrediting
agency whose accreditation is accepted as a school
improvement plan under IC 20-31-4-2; or
(B) otherwise qualified under the rules of the commission that
are adopted under IC 21-11-9-4 to include students who are in
grades other than grade 8 as eligible students.
(3) Be Satisfy the annual family income requirements to be
eligible for free or reduced priced lunches under the national
school lunch program, as determined by the commission.
(4) Agree, in writing, together with the student's custodial parents
or guardian, that the student will:
(A) graduate from a secondary school located in Indiana that
meets the admission criteria of an eligible institution;
(B) not illegally use controlled substances (as defined in
IC 35-48-1-9);
(C) not commit a crime or an infraction described in
IC 9-30-5;
(D) not commit any other crime or delinquent act (as described
in IC 31-37-1-2 or IC 31-37-2-2 through IC 31-37-2-5 (or
IC 31-6-4-1(a)(1) through IC 31-6-4-1(a)(5) before their
repeal));
(E) timely apply, when the eligible student is a senior in high
school:
(i) for admission to an eligible institution; and
(ii) for any federal and state student financial assistance
available to the eligible student to attend an eligible
institution; and
(F) achieve a cumulative grade point average upon graduation
of:
(i) before July 1, 2013, at least 2.0; or
(ii) after June 30, 2013, at least 2.5;
on a 4.0 grading scale (or its equivalent if another grading
scale is used) for courses taken during grades 9, 10, 11, and
12.
(5) Complete an application in the form prescribed by the
commission.
(6) Receive the approval of the commission to participate in
the program.
(b) A student is also qualified to participate in the program if the
student:
(1) before or during grade 7 or grade 8, is placed by or with the
consent of the department of child services, by a court order, or by
a child placing agency in:
(A) a foster family home;
(B) the home of a relative or other unlicensed caretaker;
(C) a child caring institution; or
(D) a group home;
(2) agrees in writing, together with the student's caseworker (as
defined in IC 31-9-2-11), to the conditions set forth in subsection
(a)(4); and
(3) except as provided in subdivision (2), otherwise meets the
requirements of subsection (a).
(1) Be an eligible student who qualified to participate in the program under section 5 of this chapter.
(2) Be a resident of Indiana.
(3) Be a graduate from a secondary school located in Indiana that meets the admission criteria of an eligible institution.
(4) Have applied to attend and be accepted to attend as a full-time student an eligible institution.
(5) Certify in writing that the student has:
(A) not illegally used controlled substances (as defined in IC 35-48-1-9);
(B) not illegally consumed alcoholic beverages;
(C) not committed any other crime or a delinquent act (as described in IC 31-37-1-2 or IC 31-37-2-2 through IC 31-37-2-5 (or IC 31-6-4-1(a)(1) through IC 31-6-4-1(a)(5) before their repeal)); and
(D) timely filed an application for other types of financial assistance available to the student from the state or federal government.
(6) Submit to the commission all the information and evidence required by the commission to determine eligibility as a scholarship applicant.
(7) Satisfy the annual family income requirements to be eligible for free lunches under the national school lunch program, as determined by the commission, at the time of applying for the scholarship, if the application to participate in the program is approved after June 30, 2011.
commission.
(1) Submit to the commission a renewal application that contains all the information and evidence required by the commission to determine eligibility for the scholarship renewal.
(2) Continue to be enrolled as a full-time student in good standing at an eligible institution.
(3) Satisfy the annual family income requirements to be eligible for free lunches under the national school lunch program, as determined by the commission, at the time of applying for the scholarship, if the application to participate in the program is approved after June 30, 2011.
(1) If the scholarship applicant attends an eligible institution that is a state educational institution and:
(A) receives no other financial assistance specifically designated for educational costs, a full tuition scholarship to the state educational institution; or
(B) receives other financial assistance specifically designated for educational costs, the balance required to attend the state educational institution, not to exceed the amount described in clause (A).
(2) If the scholarship applicant attends an eligible institution that is private and:
(A) receives no other financial assistance specifically designated for educational costs, an average of the full tuition scholarship amounts of all state educational institutions not including Ivy Tech Community College; or
(B) receives other financial assistance specifically designated for educational costs, the balance required to attend the college or university not to exceed the amount described in clause (A).
(3) If the scholarship applicant attends an eligible institution that
is a postsecondary proprietary educational institution and:
(A) receives no other financial assistance specifically
designated for educational costs, the lesser of:
(i) the full tuition scholarship amounts of Ivy Tech
Community College; or
(ii) the actual tuition and regularly assessed fees of the
eligible institution; or
(B) receives other financial assistance specifically designated
for educational costs, the balance required to attend the
eligible institution, not to exceed the amount described in
clause (A).
(b) This subsection applies to a student whose application to
receive a scholarship under section 6 of this chapter is approved
after June 30, 2012. The amount of a scholarship is equal to the
lowest of the following amounts:
(1) If the scholarship applicant attends an eligible institution
that is a state educational institution or a private institution,
the following amounts:
(A) If the scholarship applicant receives no other financial
assistance specifically designated for educational costs, an
amount determined by the commission based on
appropriations and eligible scholars, but not to exceed the
difference between:
(i) the highest in-state tuition plus fees for a student
among all state educational institutions; minus
(ii) the maximum Frank O'Bannon grant for a student
among all state educational institutions with a four (4)
year degree program.
(B) If the scholarship applicant receives other financial
assistance specifically designated for educational costs, the
balance required to attend the state educational institution,
not to exceed the amount described in clause (A).
(2) If the scholarship applicant attends an eligible institution
that is a postsecondary proprietary educational institution,
the following amounts:
(A) If the scholarship applicant receives no other financial
assistance specifically designated for educational costs, an
amount determined by the commission based on
appropriations and eligible scholars, but not to exceed the
lesser of:
(i) the difference between the in-state tuition at Ivy Tech
Community College plus fees for a student, minus the
maximum Frank O'Bannon grant for a student at Ivy
Tech Community College; or
(ii) the actual tuition and regularly assessed fees of the
eligible institution.
(B) If the scholarship applicant receives other financial
assistance specifically designated for educational costs, the
balance required to attend the eligible institution, not to
exceed the amount described in clause (A).
(3) If the scholarship applicant does not qualify for the
scholarship at the time the applicant first applies for the
scholarship because the student does not satisfy the annual
family income requirements to be eligible for free lunches
under the national school lunch program, as determined by
the commission, the scholarship amount is one thousand
dollars ($1,000). The scholarship is a one-time grant that may
be used at any postsecondary educational institution that
operates in Indiana.
(1) to encourage and promote qualified minority individuals to pursue a career in teaching in accredited schools in Indiana;
(2) to enhance the number of individuals who may serve as role models for the minority students in Indiana; and
(3) to rectify the shortage of minority teachers teaching in accredited schools in Indiana;
(4) to encourage and promote qualified individuals to pursue a career in:
(A) teaching special education in accredited schools in Indiana; or
(B) practicing occupational or physical therapy in accredited schools in Indiana, in vocational rehabilitation centers under IC 12-12-1-4.1(a)(1), or in community mental retardation or other developmental disabilities centers under IC 12-29 (except IC 12-29-3-6) as part of the special education program; and
(5) to rectify the shortage of individuals who:
(A) teach special education; or
(B) provide certain other special education services in accredited schools in Indiana.
SECTION 254, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 2. (a) The commission shall
administer the fund.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public funds may be invested. scholarship tax credit
program. The total amount of scholarship tax credits that may be
awarded under this chapter is four hundred thousand dollars
($400,000) during each state fiscal year.
(1) section 4 of this chapter; or
(2) section 5 of this chapter.
(1) is a minority student;
(2) is admitted to an eligible institution as a full-time student or already attends an eligible institution as a full-time student;
(3) either:
(A) intends to pursue; or
(B) in the case of a student who is already attending an eligible institution, pursues;
a course of study that would enable the student, upon graduation, to teach in an accredited school in Indiana;
(4) agrees, in writing, to teach in an accredited school in Indiana for at least three (3) years of the first five (5) years following that student's certification as a teacher; and
(5) meets any other minimum criteria established by the commission.
(1) is admitted to an eligible institution as a full-time student or is attending an eligible institution as a full-time student;
(2) either intends to pursue or, in the case of a student who is attending an eligible institution, pursues a course of study that would enable the student, upon graduation, to be:
(A) licensed to teach special education in an accredited school under rules adopted by the Indiana state board of education;
(B) licensed to practice occupational therapy:
(i) in an accredited school;
(ii) in a vocational rehabilitation center under IC 12-12-1-4.1(a)(1); or
(iii) in a community mental retardation or other developmental disabilities center under IC 12-29 except IC 12-29-3-6; or
(C) licensed to practice physical therapy:
(i) in an accredited school;
(ii) in a vocational rehabilitation center under IC 12-12-1-4.1(a)(1); or
(iii) in a community mental retardation or other developmental disabilities center under IC 12-29 except IC 12-29-3-6;
(3) agrees in writing to:
(A) teach in an accredited school; or
(B) practice occupational therapy or physical therapy, whichever applies:
(i) in an accredited school in Indiana;
(ii) in a vocational rehabilitation center under IC 12-12-1-4.1(a)(1); or
(iii) in a community mental retardation or other developmental disabilities center under IC 12-29 except IC 12-29-3-6;
for at least three (3) of the first five (5) years following the student's licensure as a teacher, licensure as an occupational therapist, or licensure as a physical therapist; and
(4) meets any other minimum criteria established by the commission.
the initial scholarship tax credit under this chapter.
(1) comply with the criteria in section 4 of this chapter; and
(2) maintain at least the greater of the cumulative grade point average:
(A) that is required by an eligible institution for admission to the eligible institution's school of education; or
(B)
(b) To qualify for a scholarship tax credit renewal,
(1) comply with the criteria set forth in section 5 of this chapter; and
(2) maintain at least the greater of the cumulative grade point average:
(A) that is required by an eligible institution for admission to the eligible institution's school of education; or
(B) of
(1) The balance of the student's total cost in attending the eligible institution for the academic year.
(2) One thousand dollars ($1,000).
(1) initially qualifies for a scholarship tax credit under section 4 of this chapter; and
(2) demonstrates to the commission financial need in an amount greater than described in section 8 of this chapter.
(b) The annual scholarship tax credit that the minority student may receive is equal to the lesser of the following amounts:
(1) The balance of the student's total cost in attending the eligible institution for the academic year.
(2) Four thousand dollars ($4,000).
(1) based upon:
(A) the criteria set forth in section 4 or 5 of this chapter; and
(B) the rules adopted by the commission; and
(2) with a priority on granting
(A) Minority students seeking a renewal scholarship tax credit.
(B) Newly enrolling minority students.
(C) Special education services students seeking a renewal scholarship tax credit.
(D) Newly enrolling special education services students.
(1) are allocated to an eligible institution; and
(2) are not used for
shall be
tax credit awarded under this chapter may not be reduced because the
student receives other scholarships or forms of financial aid.
(b) Except as otherwise permitted by law, the amount of any other
state financial aid received by a student may not be reduced because
the student receives a scholarship tax credit under this chapter.
(1) to encourage and promote qualified individuals to pursue a career in nursing in Indiana; and
(2) to rectify the shortage of nurses in Indiana.
(1) The balance of the student's total cost of tuition or fees in attending the eligible institution for the academic year.
(2) Five thousand dollars ($5,000).
(1) approved by the approved postsecondary educational institution that awards the scholarship; and
(2) not otherwise payable under any other scholarship or form of financial assistance specifically designated for educational costs.
(1) be admitted to an approved postsecondary educational institution as a full-time or part-time nursing student in a program that will meet the requirements to allow the student to obtain licensing as a registered nurse or licensed practical nurse under IC 25-23-1;
(2) agree, in writing, to work as a registered nurse or licensed practical nurse providing direct patient care in:
(A) an acute care or specialty hospital;
(B) a long term care facility;
(C) a rehabilitation care facility;
(D) a home health care entity;
(E) a hospice program;
(F) a mental health facility; or
(G) a facility located in a shortage area (as defined in IC 16-46-5-6);
in Indiana for at least two (2) years following graduation;
(3) meet any other minimum criteria established by the commission; and
(4) demonstrate a financial need for the nursing scholarship tax credit.
(1) comply with the criteria set forth in section 5 of this chapter;
(2) maintain at least the greater of the cumulative grade point average:
(A) that is required by an approved postsecondary educational institution for admission to the approved postsecondary
educational institution; or
(B) that is equivalent to 2.0 2.5 on a 4.0 grading scale, as
established by the approved postsecondary educational
institution, if the institution's nursing program does not require
a certain minimum cumulative grade point average; and
(3) demonstrate a continuing financial need for the nursing
scholarship tax credit.
(1) eight (8) full-time (or part-time equivalent) semesters; or
(2) twelve (12) full-time (or part-time equivalent) quarters.
tax credits that:
(1) are allocated to an approved postsecondary educational
institution; and
(2) are not used for scholarships nursing scholarship tax credits
under this chapter;
shall be returned to the commission for reallocation by the commission
to any other eligible institution in need of additional funds. nursing
scholarship tax credits.
(1) The number of
(2) The number of individuals who fulfilled the agreement described under section 5 of this chapter.
(3) The number of individuals who did not fulfill the agreement described under section 5 of this chapter.
(1) The awarding of
(2) The academic progress made by each recipient of a nursing scholarship tax credit under this chapter.
(3) Other pertinent information requested by the commission.
(1) establishment of any new branches, regional or other campuses, or extension centers;
(2) establishment of any new college or school; or
(3) offering on any campus of any:
(A) additional associate, baccalaureate, or graduate degree; or
(B) additional program
