SB1-SA2,2,78
71.05
(6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses and
9mandatory student fees for a student who is the claimant or who is the claimant's
10child and the claimant's dependent who is claimed under section
151 (c) of the
11Internal Revenue Code, to attend any university, college, technical college or a school
12approved under s. 38.50, that is located in Wisconsin or to attend a public vocational
13school or public institution of higher education in Minnesota under the
1Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows
: in
2subd. 28. a., am., e., f., and h. In this subdivision, "tuition expenses" includes any
3amount paid by a claimant in the year to which the claim relates on a loan, the
4proceeds of which were used by the claimant to pay the claimant's expenses for
5tuition, fees, books, room and board, and educational supplies that were directly
6related to the claimant's attendance at an eligible educational institution, as defined
7in s. 18.81 (2).
SB1-SA2,2,109
71.05
(6) (b) 28. j. The provisions of subd. 28. b., c., d., and g. do not apply to
10a taxable year that begins after December 31, 2013.".
SB1-SA2,2,22
17"(4m)
Tuition expenses deduction. The treatment of section 71.05 (6) (b) 28.
18(intro.) and j. of the statutes first applies to taxable years beginning on January 1 of
19the year in which this subsection takes effect, except that if this subsection takes
20effect after July 31 the treatment of section 71.05 (6) (b) 28. (intro.) and j. of the
21statutes first applies to taxable years beginning on January 1 of the year following
22the year in which this subsection takes effect.".
