H.B. 77

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

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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