Bill Text: MN HF1293 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Education tax credit modified.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2012-03-20 - Author added Woodard [HF1293 Detail]
Download: Minnesota-2011-HF1293-Introduced.html
1.2relating to taxation; income; modifying education credit;amending Minnesota
1.3Statutes 2010, section 290.0674, subdivision 1.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 290.0674, subdivision 1, is amended to
1.6read:
1.7 Subdivision 1. Credit allowed. An individual is allowed a credit against the
1.8tax imposed by this chapter in an amount equal to 75 percent of the amount paid for
1.9education-related expenses for a qualifying child in kindergarten through grade 12. For
1.10purposes of this section, "education-related expenses" means:
1.11(1) fees or tuition for instruction by an instructor under section120A.22, subdivision
1.1210 , clause (1), (2), (3), (4), or (5), or a member of the Minnesota Music Teachers
1.13Association, and who is not a lineal ancestor or sibling of the dependent for instruction
1.14outside the regular school day or school year, including tutoring, driver's education
1.15offered as part of school curriculum, regardless of whether it is taken from a public or
1.16private entity or summer camps, in grade or age appropriate curricula that supplement
1.17curricula and instruction available during the regular school year, that assists a dependent
1.18to improve knowledge of core curriculum areas or to expand knowledge and skills under
1.19the required academic standards under section120B.021, subdivision 1 , and the elective
1.20standard under section120B.022, subdivision 1 , clause (2), and that do not include the
1.21teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
1.22tenets, doctrines, or worship;
1.23(2) expenses for textbooks, including books and other instructional materials and
1.24equipment purchased or leased for use in elementary and secondary schools in teaching
2.1only those subjects legally and commonly taught in public elementary and secondary
2.2schools in this state. "Textbooks" does not include instructional books and materials
2.3used in the teaching of religious tenets, doctrines, or worship, the purpose of which is
2.4to instill such tenets, doctrines, or worship, nor does it include books or materials for
2.5extracurricular activities including sporting events, musical or dramatic events, speech
2.6activities, driver's education, or similar programs;
2.7(3) a maximum expense of $200 per family for personal computer hardware,
2.8excluding single purpose processors, and educational software that assists a dependent to
2.9improve knowledge of core curriculum areas or to expand knowledge and skills under
2.10the required academic standards under section120B.021, subdivision 1 , and the elective
2.11standard under section120B.022, subdivision 1 , clause (2), purchased for use in the
2.12taxpayer's home and not used in a trade or business regardless of whether the computer is
2.13required by the dependent's school; and
2.14(4) the amount paid to others for tuition and transportation of a qualifying child
2.15attending an elementary or secondary school situated in Minnesota, North Dakota, South
2.16Dakota, Iowa, or Wisconsin, wherein a resident of this state may legally fulfill the state's
2.17compulsory attendance laws, which is not operated for profit, and which adheres to the
2.18provisions of the Civil Rights Act of 1964 and chapter 363A.
2.19For purposes of this section, "qualifying child" has the meaning given in section
2.2032(c)(3) of the Internal Revenue Code.
2.21EFFECTIVE DATE.This section is effective for taxable years beginning after
2.22December 31, 2010.
1.3Statutes 2010, section 290.0674, subdivision 1.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 290.0674, subdivision 1, is amended to
1.6read:
1.7 Subdivision 1. Credit allowed. An individual is allowed a credit against the
1.8tax imposed by this chapter in an amount equal to 75 percent of the amount paid for
1.9education-related expenses for a qualifying child in kindergarten through grade 12. For
1.10purposes of this section, "education-related expenses" means:
1.11(1) fees or tuition for instruction by an instructor under section
1.1210
1.13Association, and who is not a lineal ancestor or sibling of the dependent for instruction
1.14outside the regular school day or school year, including tutoring, driver's education
1.15offered as part of school curriculum, regardless of whether it is taken from a public or
1.16private entity or summer camps, in grade or age appropriate curricula that supplement
1.17curricula and instruction available during the regular school year, that assists a dependent
1.18to improve knowledge of core curriculum areas or to expand knowledge and skills under
1.19the required academic standards under section
1.20standard under section
1.21teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
1.22tenets, doctrines, or worship;
1.23(2) expenses for textbooks, including books and other instructional materials and
1.24equipment purchased or leased for use in elementary and secondary schools in teaching
2.1only those subjects legally and commonly taught in public elementary and secondary
2.2schools in this state. "Textbooks" does not include instructional books and materials
2.3used in the teaching of religious tenets, doctrines, or worship, the purpose of which is
2.4to instill such tenets, doctrines, or worship, nor does it include books or materials for
2.5extracurricular activities including sporting events, musical or dramatic events, speech
2.6activities, driver's education, or similar programs;
2.7(3) a maximum expense of $200 per family for personal computer hardware,
2.8excluding single purpose processors, and educational software that assists a dependent to
2.9improve knowledge of core curriculum areas or to expand knowledge and skills under
2.10the required academic standards under section
2.11standard under section
2.12taxpayer's home and not used in a trade or business regardless of whether the computer is
2.13required by the dependent's school; and
2.14(4) the amount paid to others for tuition and transportation of a qualifying child
2.15attending an elementary or secondary school situated in Minnesota, North Dakota, South
2.16Dakota, Iowa, or Wisconsin, wherein a resident of this state may legally fulfill the state's
2.17compulsory attendance laws, which is not operated for profit, and which adheres to the
2.18provisions of the Civil Rights Act of 1964 and chapter 363A.
2.19For purposes of this section, "qualifying child" has the meaning given in section
2.2032(c)(3) of the Internal Revenue Code.
2.21EFFECTIVE DATE.This section is effective for taxable years beginning after
2.22December 31, 2010.
