HB 1003-.008_ Filed 04/18/2011, 10:44 Miller



    I move
that Engrossed House Bill 1003 be amended to read as follows:

SOURCE: Page 1, line 1; (11)MO1003131.1. -->     Page 1, between the enacting clause and line 1, begin a new paragraph and insert:
SOURCE: IC 6-3-2-22; (11)MO1003131.1. -->     "SECTION 1. IC 6-3-2-22 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2011 (RETROACTIVE)]: Sec. 22. (a) The following definitions apply throughout this section:
        (1) "Dependent child" means an individual who:
            (A) is eligible to receive a free elementary or high school education in an Indiana school corporation;
            (B) qualifies as a dependent (as defined in Section 152 of the Internal Revenue Code) of the taxpayer; and
            (C) is the natural or adopted child or the taxpayer or, if custody of the child has been awarded in a court proceeding to someone other than the mother or father, the court appointed guardian or custodian of the child.
        If the parents of a child are divorced, the term refers to the parent who is eligible to take the exemption for the child under Section 151 of the Internal Revenue Code.
        (2) "Education expenditure" refers to any of the following expenditures for a private elementary or high school education:
            (A) Tuition and fees required for the enrollment or attendance of the dependent child.
            (B) Expenditures for computer software, textbooks, workbooks, curricula, school supplies (other than personal computers), and other written materials used primarily for academic instruction or for academic tutoring, or both.
            (C) Expenditures for transporting the dependent child to and from the location where the dependent child receives instruction, excluding transportation for extracurricular

        (3) "Private elementary or high school education" means:
            (A) home schooling; or
            (B) attendance at a private school;
        in Indiana that satisfies a child's obligation under IC 20-33-2 for compulsory attendance at a school. The term does not include the delivery of instructional service in a home setting to a dependent child who is enrolled in a school corporation or a charter school.
    (b) This section applies to taxable years beginning after December 31, 2010.
    (c) A taxpayer who makes an unreimbursed education expenditure during the taxpayer's taxable year to provide a private elementary or high school education for the taxpayer's dependent child is entitled to a deduction against the taxpayer's adjusted gross income in the taxable year.
    (d) The amount of the deduction is the lesser of the following:
        (1) The result of one thousand dollars ($1,000) multiplied by the number of the taxpayer's dependent children for whom the taxpayer made education expenditures in the taxable year.
        (2) The total amount of the taxpayer's education expenditures in the taxable year for the taxpayer's dependent children.
A husband and wife are entitled to only one (1) deduction under this section.
    (e) To obtain the deduction, the taxpayer must provide the information required by the department and complete any forms prescribed by the department.

SOURCE: Page 7, line 27; (11)MO1003131.7. -->     Page 7, after line 27, begin a new paragraph and insert:
SOURCE: ; (11)MO1003131.10. -->     "SECTION 10. An emergency is declared for this act.".
    Renumber all SECTIONS consecutively.
    (Reference is to EHB 1003 as printed April 15, 2011.)


Senator MILLER

MO1003131/DI 51