Amend Amendment #140, bearing document number L:\S-RES\AMEND\3710R080.TD.DOCX, by striking the amendment in its entirety and inserting:
/ Amend the bill, as and if amended, Part IB, Section 1A, DEPARTMENT OF EDUCATION - EIA, page 359, paragraph 1A.12, by adding an unnumbered paragraph after line 20 to read:
/ Any parent that purchases school supplies and materials for their child may claim a refundable income tax credit on their 2013 tax return to offset the expense of the school supplies and materials incurred during the fiscal year, provided that the return or any amended return claiming the credit is filed prior to the end of the fiscal year. The credit is equal to twenty dollars, or the amount the parent expends on school supplies and materials, whichever is less. If any expenditures eligible for a credit are made after December 31st, the parent may include the expenditures on his initial return or may file an amended 2013 return claiming the credit, so long as the return or amended return is filed in this fiscal year. The Department of Revenue may require whatever proof it deems necessary to implement the credit provided by this part of this provision. The credit allowed by this section may not exceed twenty dollars for each return. /
Renumber sections to conform.
Amend sections, totals and title to conform.