Senator Martin proposes the following amendment (LC-285.SA0015S):

Amend the bill, as and if amended, SECTION 1, by deleting Section 12-6-3850(5)(d).

Amend the bill further, SECTION 1, by deleting Section 12-6-3850(8) and (9).

Amend the bill further, SECTION 1, by striking Section 12-6-3850(15) and inserting:

(15) "Qualifying expense" means the total amount of money charged for the cost of an eligible student to attend an eligible school including, but not limited to, fees for attending the school, textbook fees, tutoring, and/or transportation to and from school that is provided by the school. These costs may not be in excess of what is currently provided.

Amend the bill further, SECTION 1, by deleting Section 12-6-3855(3).

Amend the bill further, SECTION 1, by deleting Section 12-6-3870(D)(2).

Amend the bill further, SECTION 1, by striking Section 12-6-3870(F)(2) and inserting:

(2) Notwithstanding the maximum credit limits set forth in this article, if one of the eligible student-qualifying categories listed in subsection (D) reaches its limits but another eligible student-qualifying category has not reached its limit by October first of each tax year, then the department may transfer the unused credits to the eligible student qualifying category that has reached its limit. However, the credit only may be transferred and may not cumulatively allow more than the authorized annual cumulative total provided in this section. In considering a credit transfer under this item, those eligible student qualifying categories listed in subsection 12-6-3850(5)(b) [Disadvantaged Child], (c) [Exceptional Needs Child], and (a)[General Child] must have priority order when transferring credits.