HB 1003-.017_ Filed 04/19/2011, 09:05 Miller
that Engrossed House Bill 1003 be amended to read as follows:
SOURCE: Page 1, line 1; (11)MO1003139.1. -->
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
SOURCE: IC 6-3-2-22; (11)MO1003139.1. -->
"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 expenditures made
in connection with enrollment, attendance, or participation of
the taxpayer's dependent child in a private elementary or high
school education program. The term includes tuition, fees,
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.
(3) "Private elementary or high school education program"
(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 is entitled to a
deduction against the taxpayer's adjusted gross income in the
(d) The amount of the deduction is:
(1) one thousand dollars ($1,000); multiplied by
(2) the number of the taxpayer's dependent children for whom
the taxpayer made education expenditures in the taxable year.
A husband and wife are entitled to only one (1) deduction under
(e) To receive the deduction provided by this section, a taxpayer
must claim the deduction on the taxpayer's annual state tax return
or returns in the manner prescribed by the department.".
SOURCE: Page 7, line 27; (11)MO1003139.7. -->
Page 7, after line 27, begin a new paragraph and insert:
SOURCE: ; (11)MO1003139.10. -->
"SECTION 10. An emergency is declared for this act.
Renumber all SECTIONS consecutively.
(Reference is to EHB 1003 as printed April 15, 2011.)