Bill Text: MN SF334 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Education tax credit modification
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2013-02-07 - Referred to Taxes [SF334 Detail]
Download: Minnesota-2013-SF334-Introduced.html
1.2relating to taxation; income; modifying education credit;amending Minnesota
1.3Statutes 2012, section 290.0674, subdivision 1.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 290.0674, subdivision 1, is amended to read:
1.6 Subdivision 1. Credit allowed. An individual is allowed a credit against the
1.7tax imposed by this chapter in an amount equal to 75 percent of the amount paid for
1.8education-related expenses for a qualifying child in kindergarten through grade 12. For
1.9purposes of this section, "education-related expenses" means:
1.10(1) fees or tuition for instruction by an instructor under section120A.22, subdivision
1.1110 , clause (1), (2), (3), (4), or (5), or a member of the Minnesota Music Teachers
1.12Association, and who is not a lineal ancestor or sibling of the dependent for instruction
1.13outside the regular school day or school year, including tutoring, driver's education
1.14offered as part of school curriculum, regardless of whether it is taken from a public or
1.15private entity or summer camps, in grade or age appropriate curricula that supplement
1.16curricula and instruction available during the regular school year, that assists a dependent
1.17to improve knowledge of core curriculum areas or to expand knowledge and skills under
1.18the required academic standards under section120B.021, subdivision 1 , and the elective
1.19standard under section120B.022, subdivision 1 , clause (2), and that do not include the
1.20teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
1.21tenets, doctrines, or worship;
1.22(2) expenses for textbooks, including books and other instructional materials and
1.23equipment purchased or leased for use in elementary and secondary schools in teaching
1.24only those subjects legally and commonly taught in public elementary and secondary
2.1schools in this state. "Textbooks" does not include instructional books and materials
2.2used in the teaching of religious tenets, doctrines, or worship, the purpose of which is
2.3to instill such tenets, doctrines, or worship, nor does it include books or materials for
2.4extracurricular activities including sporting events, musical or dramatic events, speech
2.5activities, driver's education, or similar programs;
2.6(3) a maximum expense of $200 per family for personal computer hardware,
2.7excluding single purpose processors, and educational software that assists a dependent to
2.8improve knowledge of core curriculum areas or to expand knowledge and skills under
2.9the required academic standards under section120B.021, subdivision 1 , and the elective
2.10standard under section120B.022, subdivision 1 , clause (2), purchased for use in the
2.11taxpayer's home and not used in a trade or business regardless of whether the computer is
2.12required by the dependent's school; and
2.13(4) the amount paid to others for tuition and transportation of a qualifying child
2.14attending an elementary or secondary school situated in Minnesota, North Dakota, South
2.15Dakota, Iowa, or Wisconsin, wherein a resident of this state may legally fulfill the state's
2.16compulsory attendance laws, which is not operated for profit, and which adheres to the
2.17provisions of the Civil Rights Act of 1964 and chapter 363A.
2.18For purposes of this section, "qualifying child" has the meaning given in section
2.1932(c)(3) of the Internal Revenue Code.
2.20EFFECTIVE DATE.This section is effective for taxable years beginning after
2.21December 31, 2012.
1.3Statutes 2012, section 290.0674, subdivision 1.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 290.0674, subdivision 1, is amended to read:
1.6 Subdivision 1. Credit allowed. An individual is allowed a credit against the
1.7tax imposed by this chapter in an amount equal to 75 percent of the amount paid for
1.8education-related expenses for a qualifying child in kindergarten through grade 12. For
1.9purposes of this section, "education-related expenses" means:
1.10(1) fees or tuition for instruction by an instructor under section
1.1110
1.12Association, and who is not a lineal ancestor or sibling of the dependent for instruction
1.13outside the regular school day or school year, including tutoring, driver's education
1.14offered as part of school curriculum, regardless of whether it is taken from a public or
1.15private entity or summer camps, in grade or age appropriate curricula that supplement
1.16curricula and instruction available during the regular school year, that assists a dependent
1.17to improve knowledge of core curriculum areas or to expand knowledge and skills under
1.18the required academic standards under section
1.19standard under section
1.20teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
1.21tenets, doctrines, or worship;
1.22(2) expenses for textbooks, including books and other instructional materials and
1.23equipment purchased or leased for use in elementary and secondary schools in teaching
1.24only those subjects legally and commonly taught in public elementary and secondary
2.1schools in this state. "Textbooks" does not include instructional books and materials
2.2used in the teaching of religious tenets, doctrines, or worship, the purpose of which is
2.3to instill such tenets, doctrines, or worship, nor does it include books or materials for
2.4extracurricular activities including sporting events, musical or dramatic events, speech
2.5activities, driver's education, or similar programs;
2.6(3) a maximum expense of $200 per family for personal computer hardware,
2.7excluding single purpose processors, and educational software that assists a dependent to
2.8improve knowledge of core curriculum areas or to expand knowledge and skills under
2.9the required academic standards under section
2.10standard under section
2.11taxpayer's home and not used in a trade or business regardless of whether the computer is
2.12required by the dependent's school; and
2.13(4) the amount paid to others for tuition and transportation of a qualifying child
2.14attending an elementary or secondary school situated in Minnesota, North Dakota, South
2.15Dakota, Iowa, or Wisconsin, wherein a resident of this state may legally fulfill the state's
2.16compulsory attendance laws, which is not operated for profit, and which adheres to the
2.17provisions of the Civil Rights Act of 1964 and chapter 363A.
2.18For purposes of this section, "qualifying child" has the meaning given in section
2.1932(c)(3) of the Internal Revenue Code.
2.20EFFECTIVE DATE.This section is effective for taxable years beginning after
2.21December 31, 2012.
