ASSEMBLY AMENDMENT 2,
TO ASSEMBLY BILL 734
February 15, 2018 - Offered by Representatives Stafsholt and Billings.
AB734-AA2,1,11 At the locations indicated, amend the bill as follows:
AB734-AA2,1,2 21. Page 2, line 1: delete “b. to d." and substitute “b. to e.".
AB734-AA2,1,3 32. Page 2, line 2: after “expenses" insert “or fees".
AB734-AA2,1,5 43. Page 2, line 4: after “program" insert “or to have the right to participate in
5related instruction".
AB734-AA2,1,6 64. Page 2, line 11: after that line insert:
AB734-AA2,1,8 7“e. In this subdivision, “related instruction” means related instruction, as
8described under s. 106.01 (6).”.
AB734-AA2,1,9 95. Page 2, line 13: delete lines 13 to 16 and substitute:
AB734-AA2,1,12 10“71.26 (1) (i) Apprenticeship program tuition payments. 1. Subject to the
11limitations and definitions in this paragraph, for taxable years beginning after
12December 31, 2017, any of the following amounts a taxpayer paid in the taxable year:
AB734-AA2,2,2
1a. Any amount paid for tuition expenses for an individual to participate in an
2apprenticeship program.
AB734-AA2,2,43 b. Any amount contributed to an apprenticeship program fund to the extent the
4contribution is used directly or indirectly to provide related instruction.
AB734-AA2,2,65 2. No taxpayer may claim a deduction under this paragraph for any amount
6for which the taxpayer receives reimbursement under s. 106.05 (2).
AB734-AA2,2,77 3. In this paragraph:
AB734-AA2,2,88 a. “Apprenticeship program” has the meaning given in s. 106.001 (4).
AB734-AA2,2,119 b. “Apprenticeship program fund” means a separate fund that is established
10and maintained by one or more sponsors for the purpose of paying the costs and
11expenses of operating an apprenticeship program.
AB734-AA2,2,1312 c. “Related instruction” means related instruction, as described under s. 106.01
13(6).
AB734-AA2,2,1414 d. “Sponsor” has the meaning given in s. 106.001 (8).”.
AB734-AA2,2,15 156. Page 2, line 18: delete lines 18 to 20 and substitute:
AB734-AA2,2,18 16“71.45 (1) (d) 1. Subject to the limitations and definitions in this paragraph, for
17taxable years beginning after December 31, 2017, any of the following amounts a
18taxpayer paid in the taxable year:
AB734-AA2,2,2019 a. Any amount paid for tuition expenses for an individual to participate in an
20apprenticeship program.
AB734-AA2,2,2221 b. Any amount contributed to an apprenticeship program fund to the extent the
22contribution is used directly or indirectly to provide related instruction.
AB734-AA2,2,2423 2. No taxpayer may claim a deduction under this paragraph for any amount
24for which the taxpayer receives reimbursement under s. 106.05 (2).
AB734-AA2,3,1
13. In this paragraph:
AB734-AA2,3,22 a. “Apprenticeship program” has the meaning given in s. 106.001 (4).
AB734-AA2,3,53 b. “Apprenticeship program fund” means a separate fund that is established
4and maintained by one or more sponsors for the purpose of paying the costs and
5expenses of operating an apprenticeship program.
AB734-AA2,3,76 c. “Related instruction” means related instruction, as described under s. 106.01
7(6).
AB734-AA2,3,88 d. “Sponsor” has the meaning given in s. 106.001 (8).”.
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