H.B.
77
TAX CREDIT FOR HOME-SCHOOLING PARENT
House Committee
Amendments
Amendment 1 February 13, 2014 12:45 PM
Representative ___________
proposes the following amendments:
1. Page
2, Lines 55 through 56
:
55
(b) "Home-schooled child" means a school-age minor who
:
(i)
is excused from school
56
attendance in accordance with Subsection
53A-11-102
(2)
{
.
}
; and
(ii) a home-schooling parent claims as a dependent under Section 151, Internal Revenue Code, on
the home-schooling parent's federal individual income tax return for the taxable year.
2. Page
3, Lines 65 through 73
:
65
(2) Except as provided in Section
59-10-1002.2
and subject to the other provisions of this
section
, a claimant may claim a nonrefundable
66
tax credit against a tax under this chapter of $500 for
{
each
}
a
home-schooled child if the claimant,
67
or another claimant who files a joint return under this chapter with the claimant, is a
68
home-schooling parent.
69
(3) A home-schooling parent may claim a tax credit under this section regardless of
70
whether the home-schooled child participates in an extracurricular activity in a public school in
71
accordance with Section
53A-11-102.6
(4) A home-schooling parent may not claim a tax credit under this section if the home-schooled
child is enrolled in a dual enrollment program described in Section 53A-11-102.5
.
72
(4) A tax credit under this section may
{
be claimed once per home-schooled child
}
not exceed
$500
per
73
return for a taxable year.
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