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Bill Detail: SB19-087

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Title Students Subjected To A School Safety Incident
Status Senate Committee on State, Veterans, & Military Affairs Postpone Indefinitely (02/04/2019)
Bill Subjects
  • Education & School Finance (Pre & K-12)
  • Fiscal Policy & Taxes
House Sponsors
Senate Sponsors R. Woodward (R)
House Committee State, Veterans, and Military Affairs
Senate Committee State, Veterans and Military Affairs
Date Introduced 01/23/2019
Description

Current law allows nonresident pupils from other school districts
within the state to enroll in a school district without requiring the
nonresident pupils to pay tuition but gives the school district the authority
to deny enrollment to nonresident pupils after the pupil enrollment count
day. The bill requires a school district to allow enrollment of nonresident
pupils after the pupil enrollment count day if the student has been

subjected to a school safety incident.
Current law allows contributions to a qualified state tuition
program, also known as a 529 account, so long as the distributions are
used for qualified higher education expenses, with some exceptions, but
not for elementary and secondary tuition expenses. The federal Tax Cuts
and Jobs Act, which became law in December 2017, added distributions
for tuition expenses in connection with enrollment or attendance at an
elementary or secondary public, private, or religious school as qualified
distributions, thereby allowing, on the federal level, income tax-free
distributions for certain elementary and secondary education expenses in
addition to already authorized income tax-free distributions for higher
education expenses.
The bill makes similar, but limited, changes to Colorado law to
allow a deduction for contributions to qualified state tuition programs for
tuition expenses for a student who has been subjected to a school safety
incident in connection with enrollment or attendance at an elementary or
secondary public, private, or religious school. The bill designates such
expenses for a student who has been subjected to a school safety incident
as qualified distributions, which ensures that a taxpayer does not
encounter tax recapture of any claimed deductions when such
contributions are distributed for tuition expenses for a student who has
been subjected to a school safety incident in connection with enrollment
or attendance at an elementary or secondary public, private, or religious
school.

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