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