Bill Text: MN SF1850 | 2011-2012 | 87th Legislature | Introduced
Bill Title: K-12 education income subtraction and credit allowance to apply to extracurricular activities fees
Sponsorship: Partisan Bill (Republican 2)
Status: (Introduced - Dead) 2012-03-05 - Author added Dahms [SF1850 Detail]
Download: Minnesota-2011-SF1850-Introduced.html
1.2relating to taxes; individual income; modifying the K-12 education subtraction
1.3and credit to apply to fees charged for extracurricular activities;amending
1.4Minnesota Statutes 2010, section 290.0674, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 290.0674, subdivision 1, is amended to
1.7read:
1.8 Subdivision 1. Credit allowed. An individual is allowed a credit against the
1.9tax imposed by this chapter in an amount equal to 75 percent of the amount paid for
1.10education-related expenses for a qualifying child in kindergarten through grade 12. For
1.11purposes of this section, "education-related expenses" means:
1.12(1) fees or tuition for (i) instruction by an instructor under section120A.22,
1.13subdivision 10 , clause (1), (2), (3), (4), or (5), or a member of the Minnesota Music
1.14Teachers Association, and who is not a lineal ancestor or sibling of the dependent for
1.15instruction outside the regular school day or school year, including tutoring, driver's
1.16education offered as part of school curriculum, regardless of whether it is taken from
1.17a public or private entity or summer camps, in grade or age appropriate curricula that
1.18supplement curricula and instruction available during the regular school year, that assists a
1.19dependent to improve knowledge of core curriculum areas or to expand knowledge and
1.20skills under the required academic standards under section120B.021, subdivision 1 ,
1.21and the elective standard under section120B.022, subdivision 1 , clause (2), and that do
1.22not include the teaching of religious tenets, doctrines, or worship, the purpose of which
1.23is to instill such tenets, doctrines, or worship; and (ii) admission fees or charges for
2.1extracurricular activities authorized under section 123B.36, subdivision 1, paragraph
2.2(b), clause (2);
2.3(2) expenses for textbooks, including books and other instructional materials and
2.4equipment purchased or leased for use in elementary and secondary schools in teaching
2.5only those subjects legally and commonly taught in public elementary and secondary
2.6schools in this state. "Textbooks" does not include instructional books and materials
2.7used in the teaching of religious tenets, doctrines, or worship, the purpose of which is
2.8to instill such tenets, doctrines, or worship, nor does it include books or materials for
2.9extracurricular activities including sporting events, musical or dramatic events, speech
2.10activities, driver's education, or similar programs;
2.11(3) a maximum expense of $200 per family for personal computer hardware,
2.12excluding single purpose processors, and educational software that assists a dependent to
2.13improve knowledge of core curriculum areas or to expand knowledge and skills under
2.14the required academic standards under section120B.021, subdivision 1 , and the elective
2.15standard under section120B.022, subdivision 1 , clause (2), purchased for use in the
2.16taxpayer's home and not used in a trade or business regardless of whether the computer is
2.17required by the dependent's school; and
2.18(4) the amount paid to others for transportation of a qualifying child attending an
2.19elementary or secondary school situated in Minnesota, North Dakota, South Dakota, Iowa,
2.20or Wisconsin, wherein a resident of this state may legally fulfill the state's compulsory
2.21attendance laws, which is not operated for profit, and which adheres to the provisions of
2.22the Civil Rights Act of 1964 and chapter 363A.
2.23For purposes of this section, "qualifying child" has the meaning given in section
2.2432(c)(3) of the Internal Revenue Code.
2.25EFFECTIVE DATE.This section is effective for taxable years beginning after
2.26December 31, 2011.
1.3and credit to apply to fees charged for extracurricular activities;amending
1.4Minnesota Statutes 2010, section 290.0674, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 290.0674, subdivision 1, is amended to
1.7read:
1.8 Subdivision 1. Credit allowed. An individual is allowed a credit against the
1.9tax imposed by this chapter in an amount equal to 75 percent of the amount paid for
1.10education-related expenses for a qualifying child in kindergarten through grade 12. For
1.11purposes of this section, "education-related expenses" means:
1.12(1) fees or tuition for (i) instruction by an instructor under section
1.13subdivision 10
1.14Teachers Association, and who is not a lineal ancestor or sibling of the dependent for
1.15instruction outside the regular school day or school year, including tutoring, driver's
1.16education offered as part of school curriculum, regardless of whether it is taken from
1.17a public or private entity or summer camps, in grade or age appropriate curricula that
1.18supplement curricula and instruction available during the regular school year, that assists a
1.19dependent to improve knowledge of core curriculum areas or to expand knowledge and
1.20skills under the required academic standards under section
1.21and the elective standard under section
1.22not include the teaching of religious tenets, doctrines, or worship, the purpose of which
1.23is to instill such tenets, doctrines, or worship; and (ii) admission fees or charges for
2.1extracurricular activities authorized under section 123B.36, subdivision 1, paragraph
2.2(b), clause (2);
2.3(2) expenses for textbooks, including books and other instructional materials and
2.4equipment purchased or leased for use in elementary and secondary schools in teaching
2.5only those subjects legally and commonly taught in public elementary and secondary
2.6schools in this state. "Textbooks" does not include instructional books and materials
2.7used in the teaching of religious tenets, doctrines, or worship, the purpose of which is
2.8to instill such tenets, doctrines, or worship, nor does it include books or materials for
2.9extracurricular activities including sporting events, musical or dramatic events, speech
2.10activities, driver's education, or similar programs;
2.11(3) a maximum expense of $200 per family for personal computer hardware,
2.12excluding single purpose processors, and educational software that assists a dependent to
2.13improve knowledge of core curriculum areas or to expand knowledge and skills under
2.14the required academic standards under section
2.15standard under section
2.16taxpayer's home and not used in a trade or business regardless of whether the computer is
2.17required by the dependent's school; and
2.18(4) the amount paid to others for transportation of a qualifying child attending an
2.19elementary or secondary school situated in Minnesota, North Dakota, South Dakota, Iowa,
2.20or Wisconsin, wherein a resident of this state may legally fulfill the state's compulsory
2.21attendance laws, which is not operated for profit, and which adheres to the provisions of
2.22the Civil Rights Act of 1964 and chapter 363A.
2.23For purposes of this section, "qualifying child" has the meaning given in section
2.2432(c)(3) of the Internal Revenue Code.
2.25EFFECTIVE DATE.This section is effective for taxable years beginning after
2.26December 31, 2011.
