HOUSE BILL No. 1147
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-3.1-34.
Synopsis: Employer tax credit for report card conferences. Provides
a tax credit against state tax liability to an employer that allows an
employee to attend a parent teacher conference for the purpose of
discussing a report card of the employee's child when the employee is
otherwise scheduled to be on duty. Provides that the amount of the tax
credit is $50 for each parent teacher conference attended by an
employee during the taxable year, limited to three parent teacher
conferences per employee per taxable year.
Effective: July 1, 2011.
January 6, 2011, read first time and referred to Committee on Education.
First Regular Session 117th General Assembly (2011)
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HOUSE BILL No. 1147
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-3.1-34; (11)IN1147.1.1. -->
SECTION 1. IC 6-3.1-34 IS ADDED TO THE INDIANA CODE
AS A NEW
CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]:
Chapter 34. Employer Tax Credit for Report Card Conferences
Sec. 1. This chapter applies only to taxable years beginning after
December 31, 2011.
Sec. 2. As used in this chapter, "child" means a child enrolled in
kindergarten or any grade from 1 through 12.
Sec. 3. As used in this chapter, "employer" means an entity that
has employees, including:
(1) an individual acting as a sole proprietor;
(2) a pass through entity; and
(3) a corporation.
Sec. 4. As used in this chapter, "parent" includes any individual
who has legal custody of a child or otherwise has a legal
responsibility to support a child.
Sec. 5. As used in this chapter, "pass through entity" means:
(1) a corporation that is exempt from the adjusted gross
income tax under IC 6-3-2-2.8(2);
(2) a partnership;
(3) a limited liability company; or
(4) a limited liability partnership.
Sec. 6. As used in this chapter, "state tax liability" means a
taxpayer's total tax liability that is incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 6-5.5 (the financial institutions tax); and
(3) IC 27-1-18-2 (the insurance premiums 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
Sec. 7. As used in this chapter, "taxpayer" means a person,
corporation, partnership, or other entity that has any state tax
Sec. 8. (a) Each taxable year, subject to subsection (b), an
employer who allows an employee to attend a parent teacher
conference for the purpose of discussing a report card of the
employee's child when the employee is otherwise scheduled to be
on duty is entitled to a credit against the employer's state tax
liability in the amount of fifty dollars ($50) for each parent teacher
conference the employee attends during the taxable year.
(b) An employer may not claim the credit provided by
subsection (a) for more than three (3) parent teacher conferences
per employee during a taxable year.
Sec. 9. An employer who claims the credit provided by this
chapter shall keep records on each parent teacher conference
attended by an employee that show:
(1) the name of the employee;
(2) the date and time of the parent teacher conference;
(3) the name of the employee's child; and
(4) any other reasonable information required by the
Sec. 10. (a) If a pass through entity does not have state tax
liability for a taxable year but is otherwise entitled to the tax credit
provided by this chapter, each shareholder, partner, or member of
the pass through entity is entitled to a share of the tax credit equal
(1) the amount of the tax credit determined for the pass
through entity for the taxable year; multiplied by
(2) the percentage of the pass through entity's distributive
income to which the shareholder, partner, or member is
(b) A share of a tax credit allocated under subsection (a) is in
addition to a tax credit to which a shareholder, partner, or member
of a pass through entity is otherwise entitled under this chapter.
Sec. 11. (a) If the credit provided by this chapter exceeds a
taxpayer's state tax liability for the taxable year for which the
credit is first claimed, the excess may be carried forward to
succeeding taxable years and used as a credit against the
taxpayer's state tax liability during those taxable years. Each time
the credit is carried forward to a succeeding taxable year, the
credit is to be reduced by the amount that was used as a credit
during the immediately preceding taxable year. The credit
provided by this chapter may be carried forward and applied to
succeeding taxable years for not more than five (5) taxable years
following the first year for which the credit is claimed.
(b) A taxpayer is not entitled to a carryback or refund of any
unused credit under this chapter.
Sec. 12. To receive the tax credit under 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.