Principal Issues: 1. Whether the fees paid for an optional school trip that is outside of the school’s curriculum are eligible expenses for the children’s arts tax credit.
2. Whether the optional annual fee paid to a fund organized by the Music Parents Society would be an eligible expense.
Position: 1. Yes, if it meets all of the requirements provided under section 118.031 of the Act. Specifically, fees paid for costs related to travel, meals, and accommodation do not qualify as eligible expenses for the CATC.
2. Yes, providing all other requirements of the legislation are met.
Reasons: 1. Based on the legislation, artistic activities include performing arts and music programs, and therefore, if the activity meets all other requirements, an optional six-day school trip that is outside of the school’s curriculum may qualify as an eligible activity for the CATC.
2. The content of the legislation.