HOUSE BILL 633

48th legislature - STATE OF NEW MEXICO - second session, 2008

INTRODUCED BY

Janice E. Arnold-Jones

AN ACT

RELATING TO EDUCATION; CREATING THE NEW MEXICO 2012 PROJECT TO PROVIDE SUBJECT-MATTER EXPERT VOLUNTEERS FOR PUBLIC SCHOOLS; PROVIDING FOR AN INCOME TAX CREDIT FOR VOLUNTEERS; MAKING APPROPRIATIONS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     Section 1. [NEW MATERIAL] NEW MEXICO STATE UNIVERSITY--NEW MEXICO 2012 PROJECT.--

          A. The "New Mexico 2012 project" is created at New Mexico state university as a web-based, short-term collaboration between public schools and subject-matter experts, known as "New Mexico 2012 volunteers", who volunteer to teach mathematics and science subjects in the public schools or mentor public school teachers in those subjects. The purpose of the project is to use the expertise of subject-matter experts to improve the knowledge, competence and confidence of public school students and teachers in mathematics and science. New Mexico 2012 volunteers may assist in the classroom or serve as mentors for teachers.

          B. A New Mexico 2012 volunteer may be a mathematician, scientist or engineer who qualifies by both education and experience as an expert in the subject in which the volunteer proposes to teach public school students or mentor teachers. In addition, a New Mexico 2012 volunteer shall receive pedagogical training approved by the mathematics and science advisory council.

          C. New Mexico state university shall qualify each proposed New Mexico 2012 volunteer by validating the volunteer's credentials as a subject-matter expert and the receipt of the required pedagogical training.

          D. A school principal shall approve the use of a New Mexico 2012 volunteer in the classroom. A teacher who proposes to use a New Mexico 2012 volunteer shall ensure that any lectures or other assistance meet the public education department's content standards.

          E. The school principal shall validate and submit to New Mexico state university the hours that a New Mexico 2012 volunteer spent volunteering in the classroom or in mentoring one or more teachers. The university shall accumulate a New Mexico 2012 volunteer's time into ten-hour blocks of time and shall prepare certification of hours volunteered and the number of blocks of time that the volunteer may use to claim a tax credit as provided in Section 2 of this 2008 act.

          F. A New Mexico 2012 volunteer is entitled to receive per diem and mileage as provided for state employees in the Per Diem and Mileage Act. New Mexico state university shall establish how volunteers document requests for per diem and mileage.

          G. New Mexico state university shall monitor and evaluate the efficacy of the program and shall report annually to the mathematics and science advisory council.

     Section 2. A new section of the Income Tax Act is enacted to read:

     "[NEW MATERIAL] NEW MEXICO 2012 VOLUNTEER TAX CREDIT--QUALIFYING--AMOUNT OF CREDIT.--

          A. For taxable years 2008 through 2012, a taxpayer who files an individual New Mexico income tax return who is a qualified New Mexico 2012 volunteer as provided in Section 1 of this 2008 act may claim a credit against the tax liability imposed by the Income Tax Act. The credit provided in this section may be referred to as the "New Mexico 2012 volunteer tax credit".

          B. A taxpayer may claim and the department may allow a New Mexico 2012 volunteer tax credit of one hundred dollars ($100) for each ten-hour block of time spent volunteering in the public schools, up to a maximum of fifty hours and five hundred dollars ($500). A credit may not be claimed for a partial block of time. A taxpayer may apply the credit against the taxpayer's income tax liability for the taxable year in which the credit is earned. New Mexico state university shall issue a certificate of qualification and volunteer hours that shall be filed with the taxpayer's income tax return. A taxpayer may claim the New Mexico 2012 volunteer tax credit for a maximum of five years."

     Section 3. APPROPRIATIONS.--The following amounts are appropriated from the general fund to the board of regents of New Mexico state university for expenditure in fiscal years 2008 and 2009 for the following purposes, and any unexpended or unencumbered balance remaining at the end of fiscal year 2009 shall revert to the general fund:

          A. one hundred thousand dollars ($100,000) to reimburse travel and per diem expenses of New Mexico 2012 volunteers while serving as subject-matter expert volunteers in the public schools;

          B. eighty thousand dollars ($80,000) to recognize public schools that participate in the New Mexico 2012 project; provided that awards shall be limited to one thousand dollars ($1,000) per school, per year; shall be based on rules and criteria established by the mathematics and science advisory council; and shall relate directly to the use of New Mexico 2012 volunteers; and

          C. sixty thousand dollars ($60,000) to provide technical and administrative support to the New Mexico 2012 project, including web site support and developing and maintaining a web-based program to validate information for use by project volunteers when claiming a New Mexico 2012 tax credit.

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