Adopted

AMENDMENT NO 2 TO COMMITTEE AMENDMENT NO 1 PROPOSED TO

House Bill No. 1687

BY: Senator(s) Boyd

     AMEND by inserting the following language below line 53:

(c)  "Education program" means a program operated by a Mississippi public school and exclusively serving one or more students with an educational plan developed under an individualized Education Program (IEP) pursuant to the individuals with Disabilities Education Act (IDEA).

     AMEND by inserting the following language below line 195:

(10)  In addition to all other credits authorized in this section, there shall be allowed a tax credit, under the same terms as provided in subsection (2)(a) of this section for contributions to eligible charitable organizations, for contributions to an education program in an aggregate amount not to exceed Five Million Dollars ($5,000,000.00) during a calendar year.

     FURTHER, AMEND the title to conform.