HB 1168 — provide a property tax credit for the payment of nonpublic school tuition.

26.431.2326.431.24 101st Legislative Session 1168 South Dakota Legislature House Bill 1168 HOUSE EDUCATION ENGROSSED Introduced by:

Representative Sjaarda An Act to provide a property tax credit for certainthe educationalpayment expenses.of nonpublic school tuition.

BEB E IT ENACTED BY THE L EGISLATURE OF THE SSTATE TATE OF SOUTH D AKOTA :

and (2) A kindergarten-through-twelfth-grade student in this state:state enrolled in a nonpublic school.

(a) Enrolled in a nonpublic school;

or (b) Receiving alternative instruction pursuant to § 13-27-3.

Incurred,Only nonpublic school tuition qualifies as an eligible education expensesexpense for which a property tax credit may be received pursuant to this ActAct. are:

(1) Tuition;

(2) Fees for sports programs and fine arts programs;

(3) Textbooks, curricula, and instructional materials and supplies;

(4) Educational therapies or tutoring;

(5) Registration fees for:

(a) Nationally standardized achievement tests;

(b) Advanced placement tests;

(c) Tests related to postsecondary admission;

and (d) Conferences for educational purposes;

Overstrikes indicate deleted language.

26.431.23 2 1168 (6) Transportation services between a student's residence and:

(a) The nonpublic school in which the student is enrolled;

(b) The institution of higher education at which the student is enrolled;

and (c) A location related to the education of the student;

and (7) Technological devices, instruments, and equipment necessary for the student to participate in an educational curriculum or extracurricular activity.

The amount of property tax credits received by an individual property owner or by multiple property owners, pursuant to this Act, for incurred eligible education expenses, forOverstrikes anyindicate individualdeleted childlanguage. in any year may not exceed the per student equivalent set forth in § 13-13-10.1.

26.431.24 2 1168 for any individual child in any year may not exceed the per student equivalent set forth in § 13-13-10.1.

(a) The school enrollment informationinformation; or the name of the principal alternative instruction provider;

and (b) AVerification descriptionof andthe documentationtuition ofcharges by each eligiblechild's educationnonpublic expense;school;

and (2) Be verifiedsigned by:by the property owner, under penalty of perjury.

(a) The school in which each child is enrolled;

or (b) The principal provider of alternative instruction;

and (3) Be signed by the property owner, under penalty of perjury.

OverstrikesThe indicateproperty deletedtax language.bill sent to each taxpayer pursuant to § 10-21-1.1 must reflect any property tax credits received pursuant to this Act.

26.431.23 3 1168 The property tax bill sent to each taxpayer pursuant to § 10-21-1.1 must reflect any property tax credits received pursuant to this Act.

Underscores indicate new language.