AL
Alabama Senate Bill SB263

Alabama 2023 Regular Session

Alabama Senate Bill SB263 Compare Versions

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44 By Senators Chesteen, Sessions, Melson, Williams, Reed,
55 Scofield
66 RFD: Finance and Taxation Education
77 First Read: 27-Apr-23
88 2023 Regular Session
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16-Enrolled, An Act,
17-Relating to the Alabama Accountability Act of 2013; to
18-amend Sections 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, and
19-16-6D-9, Code of Alabama 1975; to change the terms failing
20-school and nonfailing school to priority school and qualifying
21-school, respectively; to revise and add definitions; to expand
22-scholarships for eligible students attending nonfailing or
23-qualifying schools; to revise the poverty threshold for
24-determining the qualifications of an eligible student; to
25-provide for the qualifying expenses of eligible students with
26-unique needs; to revise the method of determining the amount
27-of educational scholarship awards; to increase the maximum
28-cumulative amount of tax credits that may be issued each year;
29-to require a scholarship granting organization to maintain a
30-reserve balance and to verify the qualifications of an
31-eligible student with unique needs; and to authorize the
32-Department of Revenue to bar qualifying schools or educational
33-service providers from participating in the program under
34-certain circumstances.
35-BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
36-Section 1. Sections 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8,
37-and 16-6D-9 of the Code of Alabama 1975, are amended to read
38-as follows:
39-"§16-6D-3
40-(a) The Legislature finds and declares all of the
41-following:
17+SYNOPSIS:
18+Under existing law, the Alabama Accountability
19+Act of 2013, establishes an educational tax credit
20+program that provides scholarships for students
21+attending failing schools to transfer to nonfailing
22+public or private schools.
23+This bill would change the terms failing school
24+and nonfailing school to priority school and qualifying
25+school, respectively.
26+This bill would revise or add definitions
27+relating to educational service providers, the poverty
28+threshold for eligible students, eligible students with
29+unique needs, qualifying expenses for those students,
30+private tutoring, and resident school district.
31+This bill would expand scholarships for eligible
32+students attending nonfailing or qualifying schools.
33+This bill would revise the method of determining
34+the annual amount awarded pursuant to an educational
35+scholarship and would phase in an increase in the
36+maximum cumulative amount of tax credits that may be
37+issued each year.
38+This bill would require a scholarship granting
39+organization to maintain a 10 percent reserve balance
40+at all times and to verify the qualifications of an
41+eligible student with unique needs.
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71-(1) To further the goals of public education throughout
72-the state, each school system should be able to have maximum
73-possible flexibility to meet the needs of students and the
74-communities within its jurisdiction.
75-(2) There is a critical need for innovative models of
76-public education that are tailored to the unique circumstances
77-and needs of the students in all schools and communities, and
78-especially in schools and communities that are struggling to
79-improve academic outcomes and close the achievement gap.
80-(3) To better serve students and better use available
81-resources, local boards of education, local school systems,
82-and parents need the ability to explore flexible alternatives
83-in an effort to be more efficient and effective in providing
84-operational and programmatic services.
85-(b) Therefore, it is the intent of the Legislature to
86-do all of the following:
87-(1) Allow school systems greater flexibility in meeting
88-the educational needs of a diverse student population.
89-(2) Improve educational performance through greater
90-individual school autonomy and managerial flexibility with
91-regard to programs and budgetary matters.
92-(3) Encourage innovation in education by providing
93-local school systems and school administrators with greater
94-control over decisions including, but not limited to,
95-budgetary matters, staffing, personnel, scheduling, and
96-educational programming, including curriculum and instruction.
97-(4) Provide financial assistance through an income tax
98-credit to a parent who transfers a student from a failing
71+This bill would also authorize the Department of
72+Revenue to bar a qualifying school or educational
73+service provider from participating in the program
74+under certain circumstances.
75+A BILL
76+TO BE ENTITLED
77+AN ACT
78+Relating to the Alabama Accountability Act of 2013; to
79+amend Sections 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, and
80+16-6D-9, Code of Alabama 1975; to change the terms failing
81+school and nonfailing school to priority school and qualifying
82+school, respectively; to revise and add definitions; to expand
83+scholarships for eligible students attending nonfailing or
84+qualifying schools; to revise the poverty threshold for
85+determining the qualifications of an eligible student; to
86+provide for the qualifying expenses of eligible students with
87+unique needs; to revise the method of determining the amount
88+of educational scholarship awards; to increase the maximum
89+cumulative amount of tax credits that may be issued each year;
90+to require a scholarship granting organization to maintain a
91+reserve balance and to verify the qualifications of an
92+eligible student with unique needs; and to authorize the
93+Department of Revenue to bar qualifying schools or educational
94+service providers from participating in the program under
95+certain circumstances.
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128-priority public school to a nonfailing qualifying public
129-school or nonpublic school of the parent's choice."
130-"§16-6D-4
131-For the purposes of this chapter, the following terms
132-shall have the following meanings:
133-(1) ACADEMIC YEAR. The 12-month period beginning on
134-July 1 and ending on the following June 30.
135-(2) DEPARTMENT OF REVENUE. The Alabama Department of
136-Revenue.
137-(3) EDUCATIONAL SCHOLARSHIP. A grant made by a
138-scholarship granting organization to an eligible student to
139-cover all or part of the tuition and mandatory fees for one
140-academic year charged by a qualifying school to the eligible
141-student receiving the scholarship; provided, however, that an
142-educational scholarship shall not exceed six thousand dollars
143-($6,000) ten thousand dollars ($10,000) per for an elementary
144-school student, eight thousand dollars ($8,000) for a middle
145-school student, or ten thousand dollars ($10,000) for a high
146-school student per academic year. The term does not include a
147-lump sum, block grant, or similar payment by a scholarship
148-granting organization to a qualifying school that assigns the
149-responsibility in whole or in part for determining the
150-eligibility of scholarship recipients to the qualifying school
151-or any person or entity other than the scholarship granting
152-organization.
153-(4) EDUCATIONAL SERVICE PROVIDER. A licensed and
154-accredited program or service providing educational services
155-for students with unique needs and approved by the State
125+BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
126+Section 1. Sections 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8,
127+and 16-6D-9 of the Code of Alabama 1975, are amended to read
128+as follows:
129+"§16-6D-3
130+(a) The Legislature finds and declares all of the
131+following:
132+(1) To further the goals of public education throughout
133+the state, each school system should be able to have maximum
134+possible flexibility to meet the needs of students and the
135+communities within its jurisdiction.
136+(2) There is a critical need for innovative models of
137+public education that are tailored to the unique circumstances
138+and needs of the students in all schools and communities, and
139+especially in schools and communities that are struggling to
140+improve academic outcomes and close the achievement gap.
141+(3) To better serve students and better use available
142+resources, local boards of education, local school systems,
143+and parents need the ability to explore flexible alternatives
144+in an effort to be more efficient and effective in providing
145+operational and programmatic services.
146+(b) Therefore, it is the intent of the Legislature to
147+do all of the following:
148+(1) Allow school systems greater flexibility in meeting
149+the educational needs of a diverse student population.
150+(2) Improve educational performance through greater
151+individual school autonomy and managerial flexibility with
152+regard to programs and budgetary matters.
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185-Department of Education.
186-(4)(5) ELIGIBLE STUDENT.
187-a. A student who satisfies all of the following:
188-1. Is a member of a family whose total annual income
189-the calendar year before he or she receives an educational
190-scholarship under this program does not exceed 185 250 percent
191-of the federal poverty level , the federally recognized
192-threshold for receiving free or reduced priced lunch, as
193-established from time to time by the U.S. Department of Health
194-and Human Services .
195-2. Was eligible to attend a public school in the
196-preceding semester or is starting school in Alabama for the
197-first time.
198-3. Resides in Alabama while receiving an educational
199-scholarship.
200-b. A scholarship granting organization shall determine
201-the eligibility of a student under subparagraph 1. of
202-paragraph a. every other academic year in which a student
203-receives an educational scholarship; provided that if the
204-annual income of the family of a student who has received at
205-least one educational scholarship exceeds 185 250 percent of
206-the federal poverty level, the existing student shall remain
207-eligible to receive educational scholarships until and unless
208-the annual income of the family of the student exceeds 275 350
209-percent of the federal poverty level; provided, further that
210-no student who has received at least one educational
211-scholarship shall be eligible to receive educational
212-scholarships if the annual income of his or her family exceeds
182+(3) Encourage innovation in education by providing
183+local school systems and school administrators with greater
184+control over decisions including, but not limited to,
185+budgetary matters, staffing, personnel, scheduling, and
186+educational programming, including curriculum and instruction.
187+(4) Provide financial assistance through an income tax
188+credit to a parent who transfers a student from a failing
189+priority public school to a nonfailing qualifying public
190+school or nonpublic school of the parent's choice."
191+"§16-6D-4
192+For the purposes of this chapter, the following terms
193+shall have the following meanings:
194+(1) ACADEMIC YEAR. The 12-month period beginning on
195+July 1 and ending on the following June 30.
196+(2) DEPARTMENT OF REVENUE. The Alabama Department of
197+Revenue.
198+(3) EDUCATIONAL SCHOLARSHIP. A grant made by a
199+scholarship granting organization to an eligible student to
200+cover all or part of the tuition and mandatory fees for one
201+academic year charged by a qualifying school to the eligible
202+student receiving the scholarship; provided, however, that an
203+educational scholarship shall not exceed six thousand dollars
204+($6,000) ten thousand dollars ($10,000) per for an elementary
205+school student, eight thousand dollars ($8,000) for a middle
206+school student, or ten thousand dollars ($10,000) for a high
207+school student per academic year. The term does not include a
208+lump sum, block grant, or similar payment by a scholarship
209+granting organization to a qualifying school that assigns the
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242-275 350 percent of the federal poverty level.
243-(14) PRIORITY (5) FAILING SCHOOL. A public K-12 school
244-that is either of the following:
245-a. Is designated as a failing priority school by the
246-State Superintendent of Education.
247-b. Does not exclusively serve a special population of
248-students and is listed in the lowest six percent of public
249-K-12 schools based on the state standardized assessment in
250-reading and math has received a D or an F on the most recent
251-state report card .
252-(6) ELIGIBLE STUDENT WITH UNIQUE NEEDS.
239+responsibility in whole or in part for determining the
240+eligibility of scholarship recipients to the qualifying school
241+or any person or entity other than the scholarship granting
242+organization.
243+(4) EDUCATIONAL SERVICE PROVIDER. A licensed and
244+accredited program or service providing educational services
245+for students with unique needs and approved by the State
246+Department of Education.
247+(4)(5) ELIGIBLE STUDENT.
253248 a. A student who satisfies all of the following:
254-1. Is the subject of a current Individual Education
255-Plan, as defined in the Individuals with Disabilities Act, or
256-504 accommodation that has been issued according to Section
257-504 of the Rehabilitation Act of 1973. This includes, but is
258-not limited to, a student who has an intellectual disability
259-or is speech or language impaired, deaf or hard of hearing,
260-visually impaired, dual sensory impaired, physically impaired,
261-specific learning disabled, autistic, or hospitalized or home
262-bound because of illness or disability.
263-2. Has attended a primary or secondary school in this
264-state during the immediately preceding school year.
265-3. Is not currently enrolled in a public school or
266-public school program.
267-4. Is eligible to participate in the program regardless
268-of the academic performance of the resident school district.
269-5. Resides in Alabama while receiving an educational
249+1. Is a member of a family whose total annual income
250+the calendar year before he or she receives an educational
251+scholarship under this program does not exceed 185 250 percent
252+of the federal poverty level , the federally recognized
253+threshold for receiving free or reduced priced lunch, as
254+established from time to time by the U.S. Department of Health
255+and Human Services .
256+2. Was eligible to attend a public school in the
257+preceding semester or is starting school in Alabama for the
258+first time.
259+3. Resides in Alabama while receiving an educational
260+scholarship.
261+b. A scholarship granting organization shall determine
262+the eligibility of a student under subparagraph 1. of
263+paragraph a. every other academic year in which a student
264+receives an educational scholarship; provided that if the
265+annual income of the family of a student who has received at
266+least one educational scholarship exceeds 185 250 percent of
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299-scholarship.
300-(6)(7) FAMILY. A group of two or more people related by
301-birth, marriage, or adoption, including foster children, who
302-reside together.
303-(7)(8) FLEXIBILITY CONTRACT. A school flexibility
304-contract between the local school system and the State Board
305-of Education wherein a local school system may apply for
306-programmatic flexibility or budgetary flexibility, or both,
307-from state laws, regulations, and policies, including
308-regulations and policies promulgated adopted by the State
309-Board of Education and the State Department of Education.
310-(8)(9) INNOVATION PLAN. The request of a local school
311-system for flexibility and plan for annual accountability
312-measures and five-year targets for all participating schools
313-within the school system.
314-(9)(10) LOCAL BOARD OF EDUCATION. A city or county
315-board of education that exercises management and control of a
316-local school system pursuant to state law.
317-(10)(11) LOCAL SCHOOL SYSTEM. A public agency that
318-establishes and supervises one or more public schools within
319-its geographical limits pursuant to state law.
320-(11)(12) NONPUBLIC SCHOOL. Any nonpublic or private
321-school, including parochial schools, not under the
322-jurisdiction of the State Superintendent of Education and the
323-State Board of Education, providing educational services to
324-children. A nonpublic school provides education to elementary
325-or secondary, or both, students and has notified the
326-Department of Revenue of its intention to participate in the
296+the federal poverty level, the existing student shall remain
297+eligible to receive educational scholarships until and unless
298+the annual income of the family of the student exceeds 275 350
299+percent of the federal poverty level; provided, further that
300+no student who has received at least one educational
301+scholarship shall be eligible to receive educational
302+scholarships if the annual income of his or her family exceeds
303+275 350 percent of the federal poverty level.
304+(14) PRIORITY (5) FAILING SCHOOL. A public K-12 school
305+that is either of the following:
306+a. Is designated as a failing priority school by the
307+State Superintendent of Education.
308+b. Does not exclusively serve a special population of
309+students and is listed in the lowest six percent of public
310+K-12 schools based on the state standardized assessment in
311+reading and math has received an F on the most recent state
312+report card.
313+(6) ELIGIBLE STUDENT WITH UNIQUE NEEDS.
314+a. A student who satisfies all of the following:
315+1. Is the subject of a current individual education
316+plan or 504 accommodation that has been issued according to
317+Section 504 of the Rehabilitation Act of 1973. This includes,
318+but is not limited to, a student who has an intellectual
319+disability or is speech or language impaired, deaf or hard of
320+hearing, visually impaired, dual sensory impaired, physically
321+impaired, specific learning disabled, autistic, or
322+hospitalized or home bound because of illness or disability.
323+2. Has attended a primary or secondary school in this
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356-scholarship program and comply with the requirements of the
357-scholarship program. A nonpublic school does not include home
358-schooling.
359-(12)(13) PARENT. The parent or guardian of a student,
360-with authority to act on behalf of the student. For purposes
361-of Section 16-6D-8, the parent or guardian shall claim the
362-student as a dependent on his or her Alabama state income tax
363-return.
364-(15) PRIVATE TUTORING. Tutoring services provided by a
365-tutor certified by the state or accredited by a regional or
366-national accrediting organization.
367-(16) PROGRAM. The Alabama Accountability Act
368-Scholarship Program.
369-(17) QUALIFYING EXPENSES TO EDUCATE AN ELIGIBLE STUDENT
370-WITH UNIQUE NEEDS:
371-a. Tuition and fees at a qualifying school.
372-b. Textbooks required by a qualifying school.
373-c. Payment to a licensed or accredited tutor.
374-d. Payment for the purchase of curriculum or
375-instructional material.
376-e. Tuition and fees for an approved nonpublic online
377-learning program.
378-f. Educational services for an eligible student with
379-unique needs from a licensed or accredited practitioner or
380-provider.
381-g. Contracted services from a public school district,
382-including individual classes.
383-(13)(18) QUALIFYING SCHOOL.
353+state during the immediately preceding school year.
354+3. Is not currently enrolled in a public school or
355+public school program.
356+4. Is eligible to participate in the program regardless
357+of the academic performance of the resident school district.
358+5. Resides in Alabama while receiving an educational
359+scholarship.
360+(6)(7) FAMILY. A group of two or more people related by
361+birth, marriage, or adoption, including foster children, who
362+reside together.
363+(7)(8) FLEXIBILITY CONTRACT. A school flexibility
364+contract between the local school system and the State Board
365+of Education wherein a local school system may apply for
366+programmatic flexibility or budgetary flexibility, or both,
367+from state laws, regulations, and policies, including
368+regulations and policies promulgated adopted by the State
369+Board of Education and the State Department of Education.
370+(8)(9) INNOVATION PLAN. The request of a local school
371+system for flexibility and plan for annual accountability
372+measures and five-year targets for all participating schools
373+within the school system.
374+(9)(10) LOCAL BOARD OF EDUCATION. A city or county
375+board of education that exercises management and control of a
376+local school system pursuant to state law.
377+(10)(11) LOCAL SCHOOL SYSTEM. A public agency that
378+establishes and supervises one or more public schools within
379+its geographical limits pursuant to state law.
380+(11)(12) NONPUBLIC SCHOOL. Any nonpublic or private
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413-a. Either a public school outside of the resident
414-school district that is not considered failing within the
415-meaning of subdivision (5) a priority school or any nonpublic
416-school as defined in subdivision (11) and that satisfies the
417-requirements of this subdivision. A qualifying nonpublic
418-school shall be accredited by one of the six regional
419-accrediting agencies or the National Council for Private
420-School Accreditation, AdvancEd, the American Association of
421-Christian Schools, or one of their partner accrediting
422-agencies. A nonpublic school shall have three years from the
423-later of the date the nonpublic school notified the Department
424-of Revenue of its intent to participate in the scholarship
425-program or June 10, 2015, to obtain the required accreditation
426-and shall thereafter maintain accreditation as required by
427-this subdivision. During the three-year period described in
428-the immediately preceding sentence, a nonpublic school that is
429-not accredited shall satisfy all of the following conditions
430-until the nonpublic school obtains accreditation:
431-1. Has been in existence for at least three years.
432-2. Has daily attendance of at least 85 percent over a
433-two-year period.
434-3. Has a minimum 180-day school year, or its hourly
435-equivalent.
436-4. Has a day length of at least six and one-half hours.
437-5. Requires all students to take the Stanford
438-Achievement Test, or its equivalent.
439-6. Requires all candidates for graduation to take the
440-American College Test before graduation.
410+school, including parochial schools, not under the
411+jurisdiction of the State Superintendent of Education and the
412+State Board of Education, providing educational services to
413+children. A nonpublic school provides education to elementary
414+or secondary, or both, students and has notified the
415+Department of Revenue of its intention to participate in the
416+scholarship program and comply with the requirements of the
417+scholarship program. A nonpublic school does not include home
418+schooling.
419+(12)(13) PARENT. The parent or guardian of a student,
420+with authority to act on behalf of the student. For purposes
421+of Section 16-6D-8, the parent or guardian shall claim the
422+student as a dependent on his or her Alabama state income tax
423+return.
424+(15) PRIVATE TUTORING. Tutoring services provided by a
425+tutor certified by the state or accredited by a regional or
426+national accrediting organization.
427+(16) PROGRAM. The Alabama Accountability Act
428+Scholarship Program.
429+(17) QUALIFYING EXPENSES TO EDUCATE AN ELIGIBLE STUDENT
430+WITH UNIQUE NEEDS:
431+a. Tuition and fees at a qualifying school.
432+b. Textbooks required by a qualifying school.
433+c. Payment to a licensed or accredited tutor.
434+d. Payment for the purchase of curriculum or
435+instructional material.
436+e. Tuition and fees for an approved nonpublic online
437+learning program.
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470-7. Requires students in high school in grades nine
471-through 12 to earn a minimum of 24 credits before graduating,
472-including 16 credits in core subjects, and each awarded credit
473-shall consist of a minimum of 140 instructional hours.
474-8. Does not subject special education eligible students
475-with unique needs to the same testing or curricular
476-requirements as regular education students if it is not
477-required in the individual plan for the student.
478-9. Maintains a website that describes the school, the
479-instructional program of the school, and the tuition and
480-mandatory fees charged by the school, updated prior to the
481-beginning of each semester.
482-10. Annually affirms on forms prescribed by the
483-scholarship granting organization and the Department of
484-Revenue its status financially and academically and provide
485-other relative information as required by the scholarship
486-granting organization or as otherwise required in this
487-chapter.
488-b. A nonpublic school that is not accredited and that
489-has not been in existence for at least three years shall
490-nevertheless be considered a qualifying school if, in addition
491-to satisfying the requirements in subparagraphs 2. to 10.,
492-inclusive, of paragraph a., the nonpublic school operates
493-under the governance of the board of directors or the
494-equivalent thereof of an accredited nonpublic school. For
495-purposes of the immediately preceding sentence, the term
496-governance shall include, but not be limited to, curriculum
497-oversight, personnel and facility management, and financial
467+f. Educational services for an eligible student with
468+unique needs from a licensed or accredited practitioner or
469+provider.
470+g. Contracted services from a public school district,
471+including individual classes.
472+(13)(18) QUALIFYING SCHOOL.
473+a. Either a public school outside of the resident
474+school district that is not considered failing within the
475+meaning of subdivision (5) a priority school or any nonpublic
476+school as defined in subdivision (11) and that satisfies the
477+requirements of this subdivision. A qualifying nonpublic
478+school shall be accredited by one of the six regional
479+accrediting agencies or the National Council for Private
480+School Accreditation, AdvancEd, the American Association of
481+Christian Schools, or one of their partner accrediting
482+agencies. A nonpublic school shall have three years from the
483+later of the date the nonpublic school notified the Department
484+of Revenue of its intent to participate in the scholarship
485+program or June 10, 2015, to obtain the required accreditation
486+and shall thereafter maintain accreditation as required by
487+this subdivision. During the three-year period described in
488+the immediately preceding sentence, a nonpublic school that is
489+not accredited shall satisfy all of the following conditions
490+until the nonpublic school obtains accreditation:
491+1. Has been in existence for at least three years.
492+2. Has daily attendance of at least 85 percent over a
493+two-year period.
494+3. Has a minimum 180-day school year, or its hourly
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527-management. If, at the conclusion of the three-year period in
528-which a nonpublic school is required to obtain accreditation,
529-a nonpublic school is not accredited, the nonpublic school
530-shall not be considered a qualifying school and shall not
531-receive any funds from a scholarship granting organization
532-until the nonpublic school obtains the accreditation required
533-by this subdivision.
534-(19) RESIDENT SCHOOL DISTRICT. The public school
535-district in which the student resides.
536-(14)(20) SCHOLARSHIP GRANTING ORGANIZATION. An
537-organization that provides or is approved to provide
538-educational scholarships to eligible students and eligible
539-students with unique needs attending qualifying schools of
540-their parents' choice."
541-"§16-6D-6
542-(a) The innovation plan of a local school system shall
543-include, at a minimum, all of the following:
544-(1) The school year that the local school system
545-expects the school flexibility contract to begin.
546-(2) The list of state laws, regulations, and policies,
547-including rules, regulations, and policies promulgated adopted
548-by the State Board of Education and the State Department of
549-Education, that the local school system is seeking to waive in
550-its school flexibility contract.
551-(3) A list of schools included in the innovation plan
552-of the local school system.
553-(b) A local school system is accountable to the state
554-for the performance of all schools in its system, including
524+equivalent.
525+4. Has a day length of at least six and one-half hours.
526+5. Requires all students to take the Stanford
527+Achievement Test, or its equivalent.
528+6. Requires all candidates for graduation to take the
529+American College Test before graduation.
530+7. Requires students in high school in grades nine
531+through 12 to earn a minimum of 24 credits before graduating,
532+including 16 credits in core subjects, and each awarded credit
533+shall consist of a minimum of 140 instructional hours.
534+8. Does not subject special education eligible students
535+with unique needs to the same testing or curricular
536+requirements as regular education students if it is not
537+required in the individual plan for the student.
538+9. Maintains a website that describes the school, the
539+instructional program of the school, and the tuition and
540+mandatory fees charged by the school, updated prior to the
541+beginning of each semester.
542+10. Annually affirms on forms prescribed by the
543+scholarship granting organization and the Department of
544+Revenue its status financially and academically and provide
545+other relative information as required by the scholarship
546+granting organization or as otherwise required in this
547+chapter.
548+b. A nonpublic school that is not accredited and that
549+has not been in existence for at least three years shall
550+nevertheless be considered a qualifying school if, in addition
551+to satisfying the requirements in subparagraphs 2. to 10.,
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584-innovative schools, under state and federal accountability
585-requirements.
586-(c) A local school system may not, pursuant to this
587-chapter, waive requirements imposed by federal law,
588-requirements related to the health and safety of students or
589-employees, requirements imposed by ethics laws, requirements
590-imposed by the Alabama Child Protection Act of 1999, Chapter
591-22A of this title, requirements imposed by open records or
592-open meetings laws, requirements related to financial or
593-academic reporting or transparency, requirements designed to
594-protect the civil rights of students or employees,
595-requirements related to the state retirement system or state
596-health insurance plan, or requirements imposed by Act
597-2012-482. This chapter may not be construed to allow a local
598-school system to compensate an employee at an annual amount
599-that is less than the amount the employee would otherwise be
600-afforded through the State Minimum Salary Schedule included in
601-the annual Education Trust Fund Appropriations Act. No local
602-school system shall involuntarily remove any rights or
603-privileges acquired by any employee under the Students First
604-Act of 2011, Chapter 24C of this title. Except as provided for
605-a failing priority school pursuant to subsection (e), no plan
606-or program submitted by a local board of education may be used
607-to deny any right or privilege granted to a new employee
608-pursuant to the Students First Act of 2011.
609-(d) Any provision of subsection (c) to the contrary
610-notwithstanding, upon recommendation by the local
611-superintendent and approval of the local board of education, a
581+inclusive, of paragraph a., the nonpublic school operates
582+under the governance of the board of directors or the
583+equivalent thereof of an accredited nonpublic school. For
584+purposes of the immediately preceding sentence, the term
585+governance shall include, but not be limited to, curriculum
586+oversight, personnel and facility management, and financial
587+management. If, at the conclusion of the three-year period in
588+which a nonpublic school is required to obtain accreditation,
589+a nonpublic school is not accredited, the nonpublic school
590+shall not be considered a qualifying school and shall not
591+receive any funds from a scholarship granting organization
592+until the nonpublic school obtains the accreditation required
593+by this subdivision.
594+(19) RESIDENT SCHOOL DISTRICT. The public school
595+district in which the student resides.
596+(14)(20) SCHOLARSHIP GRANTING ORGANIZATION. An
597+organization that provides or is approved to provide
598+educational scholarships to eligible students and eligible
599+students with unique needs attending qualifying schools of
600+their parents' choice."
601+"§16-6D-6
602+(a) The innovation plan of a local school system shall
603+include, at a minimum, all of the following:
604+(1) The school year that the local school system
605+expects the school flexibility contract to begin.
606+(2) The list of state laws, regulations, and policies,
607+including rules, regulations, and policies promulgated adopted
608+by the State Board of Education and the State Department of
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641-priority school shall have the same flexibility provided to a
642-public conversion charter school so long as the priority
643-school shows growth in student assessments. If student growth
644-does not occur within five years, flexibility shall be
645-revoked.
646-(d)(e) No provision of this chapter shall be construed
647-or shall be used to authorize the formation of a charter
648-school.
649-(e)(f) Any provision of subsection (c) to the contrary
650-notwithstanding, nothing in this chapter shall be construed to
651-prohibit the approval of a flexibility contract that gives
652-potential, current, or future employees of a failing priority
653-school within the local school system the option to
654-voluntarily waive any rights or privileges already acquired or
655-that could potentially be acquired as a result of attaining
656-tenure or nonprobationary status, provided, however, that any
657-employee provided this option is also provided the option of
658-retaining or potentially obtaining any rights or privileges
659-provided under the Students First Act, Chapter 24C of this
660-title.
661-(f)(g) The State Department of Education shall finalize
662-all school data and the local school system shall seek
663-approval of the local board of education before final
664-submission to the State Department of Education and the State
665-Board of Education.
666-(g)(h) The final innovation plan, as recommended by the
667-local superintendent of education and approved by the local
668-board of education, shall accompany the formal submission of
638+Education, that the local school system is seeking to waive in
639+its school flexibility contract.
640+(3) A list of schools included in the innovation plan
641+of the local school system.
642+(b) A local school system is accountable to the state
643+for the performance of all schools in its system, including
644+innovative schools, under state and federal accountability
645+requirements.
646+(c) A local school system may not, pursuant to this
647+chapter, waive requirements imposed by federal law,
648+requirements related to the health and safety of students or
649+employees, requirements imposed by ethics laws, requirements
650+imposed by the Alabama Child Protection Act of 1999, Chapter
651+22A of this title, requirements imposed by open records or
652+open meetings laws, requirements related to financial or
653+academic reporting or transparency, requirements designed to
654+protect the civil rights of students or employees,
655+requirements related to the state retirement system or state
656+health insurance plan, or requirements imposed by Act
657+2012-482. This chapter may not be construed to allow a local
658+school system to compensate an employee at an annual amount
659+that is less than the amount the employee would otherwise be
660+afforded through the State Minimum Salary Schedule included in
661+the annual Education Trust Fund Appropriations Act. No local
662+school system shall involuntarily remove any rights or
663+privileges acquired by any employee under the Students First
664+Act of 2011, Chapter 24C of this title. Except as provided for
665+a failing priority school pursuant to subsection (e), no plan
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695+or program submitted by a local board of education may be used
696+to deny any right or privilege granted to a new employee
697+pursuant to the Students First Act of 2011.
698+(d) No provision of this chapter shall be construed or
699+shall be used to authorize the formation of a charter school.
700+(e) Any provision of subsection (c) to the contrary
701+notwithstanding, nothing in this chapter shall be construed to
702+prohibit the approval of a flexibility contract that gives
703+potential, current, or future employees of a failing priority
704+school within the local school system the option to
705+voluntarily waive any rights or privileges already acquired or
706+that could potentially be acquired as a result of attaining
707+tenure or nonprobationary status, provided, however, that any
708+employee provided this option is also provided the option of
709+retaining or potentially obtaining any rights or privileges
710+provided under the Students First Act, Chapter 24C of this
711+title.
712+(f) The State Department of Education shall finalize
713+all school data and the local school system shall seek
714+approval of the local board of education before final
715+submission to the State Department of Education and the State
716+Board of Education.
717+(g) The final innovation plan, as recommended by the
718+local superintendent of education and approved by the local
719+board of education, shall accompany the formal submission of
698720 the local school system to the State Department of Education.
699-(h)(i) Within 60 days of receiving the final
700-submission, the State Superintendent of Education shall decide
701-whether or not the school flexibility contract and the
702-innovation plan should be approved. If the State
703-Superintendent of Education denies a school flexibility
704-contract and innovation plan, he or she shall provide a
705-written explanation for his or her decision to the local board
706-of education. Likewise, a written letter of approval by the
707-State Superintendent of Education shall be provided to the
708-local board of education that submitted the final school
709-flexibility contract and innovation plan.
710-(i)(j) The State Board of Education shall promulgate
711-any necessary rules and regulations required to implement this
712-chapter including, but not limited to, all of the following:
713-(1) The specification of timelines for submission and
714-approval of the innovation plan and school flexibility
715-contract of a local school system.
716-(2) An authorization for the State Department of
717-Education, upon approval by the State Board of Education after
718-periodic review, to revoke a school flexibility contract for
719-noncompliance or nonperformance, or both, by a local school
720-system.
721-(3) An outline of procedures and necessary steps that a
722-local school system shall follow, upon denial of an original
723-submission, to amend and resubmit an innovation plan and
724-school flexibility contract for approval."
725-"§16-6D-8
721+(h) Within 60 days of receiving the final submission,
722+the State Superintendent of Education shall decide whether or
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752+not the school flexibility contract and the innovation plan
753+should be approved. If the State Superintendent of Education
754+denies a school flexibility contract and innovation plan, he
755+or she shall provide a written explanation for his or her
756+decision to the local board of education. Likewise, a written
757+letter of approval by the State Superintendent of Education
758+shall be provided to the local board of education that
759+submitted the final school flexibility contract and innovation
760+plan.
761+(i) The State Board of Education shall promulgate any
762+necessary rules and regulations required to implement this
763+chapter including, but not limited to, all of the following:
764+(1) The specification of timelines for submission and
765+approval of the innovation plan and school flexibility
766+contract of a local school system.
767+(2) An authorization for the State Department of
768+Education, upon approval by the State Board of Education after
769+periodic review, to revoke a school flexibility contract for
770+noncompliance or nonperformance, or both, by a local school
771+system.
772+(3) An outline of procedures and necessary steps that a
773+local school system shall follow, upon denial of an original
774+submission, to amend and resubmit an innovation plan and
775+school flexibility contract for approval."
776+"§16-6D-8
755777 (a) To provide educational flexibility and state
756778 accountability for students in failing priority schools:
757779 (1) For tax years beginning on and after January 1,
758-2013, an Alabama income tax credit is made available to the
759-parent of a student enrolled in or assigned to attend a
760-failing priority school to help offset the cost of
761-transferring the student to a nonfailing qualifying public
762-school or nonpublic school of the parent's choice. The income
763-tax credit shall be an amount equal to 80 percent of the
764-average annual state cost of attendance for a public K-12
765-student during the applicable tax year or the actual cost of
766-attending a nonfailing qualifying public school or nonpublic
767-school, whichever is less. The actual cost of attending a
768-nonfailing qualifying public school or nonpublic school shall
769-be calculated by adding together any tuition amounts or
770-mandatory fees charged by the school to the student as a
771-condition of enrolling or of maintaining enrollment in the
772-school. The average annual state cost of attendance for a
773-public K-12 student shall be calculated by dividing the state
774-funds appropriated to the Foundation Program pursuant to
775-Section 16-13-231(b)(2) by the total statewide number of
776-pupils in average daily membership during the first 20
777-scholastic days following Labor Day of the preceding school
778-year. For each student who was enrolled in and attended a
779-failing priority school the previous semester whose parent
780-receives an income tax credit under this section, an amount
781-equal to 20 percent of the average annual state cost of
782-attendance for a public K-12 student during the applicable tax
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809+2013, an Alabama income tax credit is made available to the
810+parent of a student enrolled in or assigned to attend a
811+failing priority school to help offset the cost of
812+transferring the student to a nonfailing qualifying public
813+school or nonpublic school of the parent's choice. The income
814+tax credit shall be an amount equal to 80 percent of the
815+average annual state cost of attendance for a public K-12
816+student during the applicable tax year or the actual cost of
817+attending a nonfailing qualifying public school or nonpublic
818+school, whichever is less. The actual cost of attending a
819+nonfailing qualifying public school or nonpublic school shall
820+be calculated by adding together any tuition amounts or
821+mandatory fees charged by the school to the student as a
822+condition of enrolling or of maintaining enrollment in the
823+school. The average annual state cost of attendance for a
824+public K-12 student shall be calculated by dividing the state
825+funds appropriated to the Foundation Program pursuant to
826+Section 16-13-231(b)(2) by the total statewide number of
827+pupils in average daily membership during the first 20
828+scholastic days following Labor Day of the preceding school
829+year. For each student who was enrolled in and attended a
830+failing priority school the previous semester whose parent
831+receives an income tax credit under this section, an amount
832+equal to 20 percent of the average annual state cost of
833+attendance for a public K-12 student during the applicable tax
812834 year shall be allocated, for as long as the parent receives
813835 the tax credit, to the failing priority school from which the
814836 student transferred if the student transfers to and remains
815-enrolled in a nonpublic school. No such allocation shall be
816-made in the event the student transfers to or enrolls in a
817-nonfailing qualifying public school. The Department of
818-Education shall determine the best method of ensuring that the
819-foregoing allocation provisions are properly implemented. A
820-parent is allowed a credit against income tax for each taxable
821-year under the terms established in this section. If income
822-taxes owed by such a parent are less than the total credit
823-allowed under this subsection, the taxpayer shall be entitled
824-to a refund or rebate, as the case may be, equal to the
825-balance of the unused credit with respect to that taxable
826-year.
827-(2) Any income tax credit due a parent under this
828-section shall be granted or issued to the parent only upon his
829-or her making application therefor, at such time and in such
830-manner as may be prescribed from time to time by the
831-Department of Revenue. The application process shall include,
832-but not be limited to, certification by the parent that the
833-student was enrolled in or was assigned to attend a failing
834-priority school, certification by the parent that the student
835-was subsequently transferred to, and was enrolled and
836-attended, a nonfailing qualifying public school or nonpublic
837-school of the parent's choice, and proof, satisfactory to the
838-Department of Revenue, of the actual cost of attendance for
839-the student at the nonfailing qualifying public school or
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866+enrolled in a nonpublic school. No such allocation shall be
867+made in the event the student transfers to or enrolls in a
868+nonfailing qualifying public school. The Department of
869+Education shall determine the best method of ensuring that the
870+foregoing allocation provisions are properly implemented. A
871+parent is allowed a credit against income tax for each taxable
872+year under the terms established in this section. If income
873+taxes owed by such a parent are less than the total credit
874+allowed under this subsection, the taxpayer shall be entitled
875+to a refund or rebate, as the case may be, equal to the
876+balance of the unused credit with respect to that taxable
877+year.
878+(2) Any income tax credit due a parent under this
879+section shall be granted or issued to the parent only upon his
880+or her making application therefor, at such time and in such
881+manner as may be prescribed from time to time by the
882+Department of Revenue. The application process shall include,
883+but not be limited to, certification by the parent that the
884+student was enrolled in or was assigned to attend a failing
885+priority school, certification by the parent that the student
886+was subsequently transferred to, and was enrolled and
887+attended, a nonfailing qualifying public school or nonpublic
888+school of the parent's choice, and proof, satisfactory to the
889+Department of Revenue, of the actual cost of attendance for
890+the student at the nonfailing qualifying public school or
869891 nonpublic school. For purposes of the tax credit authorized by
870892 this section, costs of attendance does not include any such
871893 costs incurred for an academic year prior to the 2013-2014
872-academic year. The Department of Revenue shall also prescribe
873-the various methods by which income tax credits are to be
874-issued to taxpayers. Income tax credits authorized by this
875-section shall be paid out of sales tax collections made to the
876-Education Trust Fund, and set aside by the Comptroller in the
877-Failing Priority Schools Income Tax Credit Account created in
878-subsection (c), in the same manner as refunds of income tax
879-otherwise provided by law, and there is hereby appropriated
880-therefrom, for such purpose, so much as may be necessary to
881-annually pay the income tax credits provided by this section.
882-(3) An application for an income tax credit authorized
883-by this section shall be filed with the Department of Revenue
884-within the time prescribed for filing petitions for refund
885-under Section 40-2A-7.
886-(4) The Department of Revenue shall promulgate
887-reasonable rules to effectuate the intent of this subsection.
888-(b)(1) The parent of a public school student may
889-request and receive an income tax credit pursuant to this
890-section to reimburse the parent for costs associated with
891-transferring the student from a failing priority school to a
892-nonfailing qualifying public school or nonpublic school of the
893-parent's choice, in any of the following circumstances:
894-a. By assigned school attendance area, if the student
895-spent the prior school year in attendance at a failing
896-priority school and the attendance of the student occurred
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923+academic year. The Department of Revenue shall also prescribe
924+the various methods by which income tax credits are to be
925+issued to taxpayers. Income tax credits authorized by this
926+section shall be paid out of sales tax collections made to the
927+Education Trust Fund, and set aside by the Comptroller in the
928+Failing Priority Schools Income Tax Credit Account created in
929+subsection (c), in the same manner as refunds of income tax
930+otherwise provided by law, and there is hereby appropriated
931+therefrom, for such purpose, so much as may be necessary to
932+annually pay the income tax credits provided by this section.
933+(3) An application for an income tax credit authorized
934+by this section shall be filed with the Department of Revenue
935+within the time prescribed for filing petitions for refund
936+under Section 40-2A-7.
937+(4) The Department of Revenue shall promulgate
938+reasonable rules to effectuate the intent of this subsection.
939+(b)(1) The parent of a public school student may
940+request and receive an income tax credit pursuant to this
941+section to reimburse the parent for costs associated with
942+transferring the student from a failing priority school to a
943+nonfailing qualifying public school or nonpublic school of the
944+parent's choice, in any of the following circumstances:
945+a. By assigned school attendance area, if the student
946+spent the prior school year in attendance at a failing
947+priority school and the attendance of the student occurred
926948 during a school year in which the designation was in effect.
927949 b. The student was in attendance elsewhere in the
928950 Alabama public school system and was assigned to a failing
929-priority school for the next school year.
930-c. The student was notified that he or she was assigned
931-to a failing priority school for the next school year.
932-(2) This section does not apply to a student who is
933-enrolled in the Department of Youth Services School District.
934-(3) For the purposes of continuity of educational
935-choice, the tax credit shall be available to parents for those
936-grade levels of the failing priority school from which the
937-student transferred. The parent of a student who transfers
938-from a failing priority school may receive income tax credits
939-for those grade levels enrolled in and attended in the
940-nonfailing qualifying public school or nonpublic school of the
941-parent's choice transferred to that were included in the
942-failing priority school from which the student transferred,
943-whether or not the failing priority school becomes a
944-nonfailing qualifying school during those years. The parent of
945-such a student shall no longer be eligible for the income tax
946-credit after the student completes the highest grade level in
947-which he or she would otherwise have been enrolled at the
948-failing priority school. Notwithstanding the foregoing, as
949-long as the student remains enrolled in or assigned to attend
950-a failing priority school, the parent may again transfer the
951-student to a nonfailing qualifying public school or nonpublic
952-school of the parent's choice and request and receive an
953-income tax credit as provided in this section.
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980+priority school for the next school year.
981+c. The student was notified that he or she was assigned
982+to a failing priority school for the next school year.
983+(2) This section does not apply to a student who is
984+enrolled in the Department of Youth Services School District.
985+(3) For the purposes of continuity of educational
986+choice, the tax credit shall be available to parents for those
987+grade levels of the failing priority school from which the
988+student transferred. The parent of a student who transfers
989+from a failing priority school may receive income tax credits
990+for those grade levels enrolled in and attended in the
991+nonfailing qualifying public school or nonpublic school of the
992+parent's choice transferred to that were included in the
993+failing priority school from which the student transferred,
994+whether or not the failing priority school becomes a
995+nonfailing qualifying school during those years. The parent of
996+such a student shall no longer be eligible for the income tax
997+credit after the student completes the highest grade level in
998+which he or she would otherwise have been enrolled at the
999+failing priority school. Notwithstanding the foregoing, as
1000+long as the student remains enrolled in or assigned to attend
1001+a failing priority school, the parent may again transfer the
1002+student to a nonfailing qualifying public school or nonpublic
1003+school of the parent's choice and request and receive an
1004+income tax credit as provided in this section.
9831005 (4)(c) A local school system, for each student enrolled
9841006 in or assigned to a failing priority school, shall do all both
9851007 of the following:
986-a.(1) Timely notify the parent of the student of all
987-options available under this section as soon as the school of
988-attendance is designated as a failing priority school.
989-b.(2) Offer the parent of the student an opportunity to
990-enroll the student in another public school within the local
991-school system that is not a failing priority school or a
992-failing priority school to which the student has been
993-assigned.
994-(5)(d) The parent of a student enrolled in or assigned
995-to a school that has been designated as a failing priority
996-school, who decides to transfer the student to a nonfailing
997-qualifying public school, shall first attempt to enroll the
998-student in a nonfailing qualifying public school within the
999-same local system in which the student is already enrolled or
1000-assigned to attend before attempting to enroll the student in
1001-a nonfailing qualifying public school that has available space
1002-in any other local school system in the state. A local school
1003-system may accept the student on whatever terms and conditions
1004-the system establishes and report the student for purposes of
1005-the local school system's funding pursuant to the Foundation
1006-Program.
1007-(6)(e) For students in the local school system who are
1008-participating in the tax credit program, the local school
1009-system shall provide locations and times to take all statewide
1010-assessments required by law.
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1037+a.(1) Timely notify the parent of the student of all
1038+options available under this section as soon as the school of
1039+attendance is designated as a failing priority school.
1040+b.(2) Offer the parent of the student an opportunity to
1041+enroll the student in another public school within the local
1042+school system that is not a failing priority school or a
1043+failing priority school to which the student has been
1044+assigned.
1045+(5)(d) The parent of a student enrolled in or assigned
1046+to a school that has been designated as a failing priority
1047+school, who decides to transfer the student to a nonfailing
1048+qualifying public school, shall first attempt to enroll the
1049+student in a nonfailing qualifying public school within the
1050+same local system in which the student is already enrolled or
1051+assigned to attend before attempting to enroll the student in
1052+a nonfailing qualifying public school that has available space
1053+in any other local school system in the state. A local school
1054+system may accept the student on whatever terms and conditions
1055+the system establishes and report the student for purposes of
1056+the local school system's funding pursuant to the Foundation
1057+Program.
1058+(6)(e) For students in the local school system who are
1059+participating in the tax credit program, the local school
1060+system shall provide locations and times to take all statewide
1061+assessments required by law.
10401062 (7)(f)Students with disabilities Eligible students
10411063 with unique needs who are eligible to receive services from
10421064 the local school system under federal or state law, and who
1043-participate in the tax credit program, remain eligible to
1044-receive services from the local school system as provided by
1045-federal or state law. The local school system shall be
1046-reimbursed by the scholarship granting organization for all
1047-contracted services provided to an eligible student and an
1048-eligible student with unique needs.
1049-(8)(g) If a parent enrolls a student in a nonfailing
1050-qualifying public school within the same local school system,
1051-and that system provides transportation services for other
1052-enrolled students, transportation costs to the nonfailing
1053-qualifying public school shall be the responsibility of the
1054-local school system. Local school systems may negotiate
1055-transportation options with a parent to minimize system costs.
1056-If a parent enrolls a student in a nonpublic school or in a
1057-nonfailing qualifying public school within another local
1058-school system, regardless of whether that system provides
1059-transportation services for other enrolled students,
1060-transportation of the student shall be the responsibility of
1061-the parent.
1062-(9)(h) The State Department of Education shall
1063-promulgate adopt reasonable rules to effectuate the intent of
1064-this subsection. Rules shall include penalties for
1065-noncompliance.
1066-(c)(i) There is created within the Education Trust Fund
1067-a separate account named the Failing Priority Schools Income
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1094+participate in the tax credit program, remain eligible to
1095+receive services from the local school system as provided by
1096+federal or state law. The local school system shall be
1097+reimbursed by the scholarship granting organization for all
1098+contracted services provided to an eligible student and an
1099+eligible student with unique needs.
1100+(8)(g) If a parent enrolls a student in a nonfailing
1101+qualifying public school within the same local school system,
1102+and that system provides transportation services for other
1103+enrolled students, transportation costs to the nonfailing
1104+qualifying public school shall be the responsibility of the
1105+local school system. Local school systems may negotiate
1106+transportation options with a parent to minimize system costs.
1107+If a parent enrolls a student in a nonpublic school or in a
1108+nonfailing qualifying public school within another local
1109+school system, regardless of whether that system provides
1110+transportation services for other enrolled students,
1111+transportation of the student shall be the responsibility of
1112+the parent.
1113+(9)(h) The State Department of Education shall
1114+promulgate adopt reasonable rules to effectuate the intent of
1115+this subsection. Rules shall include penalties for
1116+noncompliance.
1117+(c)(i) There is created within the Education Trust Fund
1118+a separate account named the Failing Priority Schools Income
10971119 Tax Credit Account. The Commissioner of Revenue shall certify
10981120 to the Comptroller the amount of income tax credits due to
10991121 parents under this section and the Comptroller shall transfer
1100-into the Failing Priority Schools Income Tax Credit Account
1101-only the amount from sales tax revenues within the Education
1102-Trust Fund that is sufficient for the Department of Revenue to
1103-use to cover the income tax credits for the applicable tax
1104-year. The Commissioner of Revenue shall distribute the funds
1105-in the Failing Priority Schools Income Tax Credit Account to
1106-parents pursuant to this section.
1107-(d)(j)(1) Nothing in this section or chapter shall be
1108-construed to force any public school, school system, or school
1109-district or any nonpublic school, school system, or school
1110-district to enroll any student.
1111-(2) A public school, school system, or school district
1112-or any nonpublic school, school system, or school district may
1113-develop the terms and conditions under which it will allow a
1114-student whose parent receives an income tax credit pursuant to
1115-this section to be enrolled, but such terms and conditions may
1116-not discriminate on the basis of the race, gender, religion,
1117-color, disability status, or ethnicity of the student or of
1118-the student's parent.
1119-(3)Nothing in this section shall be construed to
1120-authorize the violation of or supersede the authority of any
1121-court ruling that applies to the public school, school system,
1122-or school district, specifically any federal court order
1123-related to the desegregation of the local school system's
1124-student population."
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1151+into the Failing Priority Schools Income Tax Credit Account
1152+only the amount from sales tax revenues within the Education
1153+Trust Fund that is sufficient for the Department of Revenue to
1154+use to cover the income tax credits for the applicable tax
1155+year. The Commissioner of Revenue shall distribute the funds
1156+in the Failing Priority Schools Income Tax Credit Account to
1157+parents pursuant to this section.
1158+(d)(j)(1) Nothing in this section or chapter shall be
1159+construed to force any public school, school system, or school
1160+district or any nonpublic school, school system, or school
1161+district to enroll any student.
1162+(2) A public school, school system, or school district
1163+or any nonpublic school, school system, or school district may
1164+develop the terms and conditions under which it will allow a
1165+student whose parent receives an income tax credit pursuant to
1166+this section to be enrolled, but such terms and conditions may
1167+not discriminate on the basis of the race, gender, religion,
1168+color, disability status, or ethnicity of the student or of
1169+the student's parent.
1170+(3)(2) Nothing in this section shall be construed to
1171+authorize the violation of or supersede the authority of any
1172+court ruling that applies to the public school, school system,
1173+or school district, specifically any federal court order
1174+related to the desegregation of the local school system's
1175+student population."
11541176 "§16-6D-9
11551177 (a)(1) An individual taxpayer who files a state income
11561178 tax return and is not claimed as a dependent of another
1157-taxpayer, a taxpayer subject to the corporate income tax
1158-levied by Chapter 18 of Title 40, an Alabama S corporation as
1159-defined in Section 40-18-160, or a Subchapter K entity as
1160-defined in Section 40-18-1 may claim a credit for a
1161-contribution made to a scholarship granting organization. If
1162-the credit is claimed by an Alabama S corporation or
1163-Subchapter K entity, the credit shall pass through to and may
1164-be claimed by any taxpayer eligible to claim a credit under
1165-this subdivision who is a shareholder, partner, or member
1166-thereof, based on the taxpayer's pro rata or distributive
1167-share, respectively, of the credit.
1168-(2) The tax credit may be claimed by an individual
1169-taxpayer or a married couple filing jointly in an amount equal
1170-to 100 percent of the total contributions the taxpayer made to
1171-a scholarship granting organization for educational
1172-scholarships during the taxable year for which the credit is
1173-claimed, up to 100 percent of the tax liability of the
1174-individual taxpayer, not to exceed one hundred thousand
1175-dollars ($100,000) per individual taxpayer or married couple
1176-filing jointly. For purposes of this section, an individual
1177-taxpayer includes an individual who is a shareholder of an
1178-Alabama S corporation or a partner or member of a Subchapter K
1179-entity that made a contribution to a scholarship granting
1180-organization.
1181-(3) The tax credit may be claimed by a taxpayer subject
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1208+taxpayer, a taxpayer subject to the corporate income tax
1209+levied by Chapter 18 of Title 40, an Alabama S corporation as
1210+defined in Section 40-18-160, or a Subchapter K entity as
1211+defined in Section 40-18-1 may claim a credit for a
1212+contribution made to a scholarship granting organization. If
1213+the credit is claimed by an Alabama S corporation or
1214+Subchapter K entity, the credit shall pass through to and may
1215+be claimed by any taxpayer eligible to claim a credit under
1216+this subdivision who is a shareholder, partner, or member
1217+thereof, based on the taxpayer's pro rata or distributive
1218+share, respectively, of the credit.
1219+(2) The tax credit may be claimed by an individual
1220+taxpayer or a married couple filing jointly in an amount equal
1221+to 100 percent of the total contributions the taxpayer made to
1222+a scholarship granting organization for educational
1223+scholarships during the taxable year for which the credit is
1224+claimed, up to 100 percent of the tax liability of the
1225+individual taxpayer, not to exceed one hundred thousand
1226+dollars ($100,000) per individual taxpayer or married couple
1227+filing jointly. For purposes of this section, an individual
1228+taxpayer includes an individual who is a shareholder of an
1229+Alabama S corporation or a partner or member of a Subchapter K
1230+entity that made a contribution to a scholarship granting
1231+organization.
1232+(3) The tax credit may be claimed by a taxpayer subject
12111233 to the Alabama corporate income tax in an amount equal to 100
12121234 percent of the total contributions the taxpayer made to a
12131235 scholarship granting organization for educational scholarships
1214-during the taxable year for which the credit is claimed, up to
1215-100 percent of the tax liability of the taxpayer.
1216-(4) A taxpayer subject to the Alabama corporate income
1217-tax, an individual taxpayer, or a married couple filing
1218-jointly may carry forward a tax credit earned under the tax
1219-credit scholarship program for up to three taxable years.
1220-(5) The cumulative amount of tax credits issued
1221-pursuant to subdivision (2) and subdivision (3) shall not
1222-exceed thirty million dollars ($30,000,000) forty million
1223-dollars ($40,000,000) annually, based on the calendar year. If
1224-the cumulative amount of tax credits issued exceeds 90 percent
1225-of the set cap for three out of four consecutive years, there
1226-will be an automatic increase of ten million dollars
1227-($10,000,000) until the cumulative amount of tax credits
1228-issued reaches sixty million dollars ($60,000,000). A taxpayer
1229-making one or more otherwise tax-creditable contributions
1230-before the due date, with extensions, of a timely filed 2014
1231-tax return may elect to treat all or a portion of such
1232-contributions as applying to and creditable against its 2014
1233-Alabama income tax liability, if the taxpayer properly
1234-reserves the credit on the website of the Department of
1235-Revenue or another method provided by the Department of
1236-Revenue. The amount creditable against the taxpayer's 2014
1237-income tax liability shall be limited to the lesser of the
1238-amount so designated or the remaining balance, if any, of the
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1265+during the taxable year for which the credit is claimed, up to
1266+100 percent of the tax liability of the taxpayer.
1267+(4) A taxpayer subject to the Alabama corporate income
1268+tax, an individual taxpayer, or a married couple filing
1269+jointly may carry forward a tax credit earned under the tax
1270+credit scholarship program for up to three taxable years.
1271+(5) The cumulative amount of tax credits issued
1272+pursuant to subdivision (2) and subdivision (3) shall not
1273+exceed thirty million dollars ($30,000,000) forty million
1274+dollars ($40,000,000) annually, based on the calendar year. If
1275+the cumulative amount of tax credits issued exceeds 90 percent
1276+of the set cap for three out of four consecutive years, there
1277+will be an automatic increase of ten million dollars
1278+($10,000,000) until the cumulative amount of tax credits
1279+issued reaches sixty million dollars ($60,000,000). A taxpayer
1280+making one or more otherwise tax-creditable contributions
1281+before the due date, with extensions, of a timely filed 2014
1282+tax return may elect to treat all or a portion of such
1283+contributions as applying to and creditable against its 2014
1284+Alabama income tax liability, if the taxpayer properly
1285+reserves the credit on the website of the Department of
1286+Revenue or another method provided by the Department of
1287+Revenue. The amount creditable against the taxpayer's 2014
1288+income tax liability shall be limited to the lesser of the
1289+amount so designated or the remaining balance, if any, of the
12681290 cumulative amount of the twenty-five million dollars
12691291 ($25,000,000) of tax credits available for the 2014 calendar
12701292 year. No such contribution and election by a taxpayer to
1271-reserve tax credits against the remaining balance of the
1272-cumulative amount of tax credits available for 2014 shall
1273-preclude the taxpayer from making additional contributions in
1274-2015 and reserving those amounts against the cumulative amount
1275-of tax credits available for 2015. The Department of Revenue
1276-shall develop a procedure to ensure that this cap is not
1277-exceeded and shall also prescribe the various methods by which
1278-these credits are to be issued.
1279-(6) No credit may be claimed for a contribution made to
1280-a scholarship granting organization if the contribution is
1281-restricted or conditioned in any way by the donor including,
1282-but not limited to, requiring the scholarship granting
1283-organization to direct all or part of the contribution to a
1284-particular qualifying school or to grant an educational
1285-scholarship to a particular eligible student.
1286-(b)(1) ADMINISTRATIVE ACCOUNTABILITY STANDARDS. All
1287-scholarship granting organizations shall do all of the
1288-following:
1289-a. Notify the Department of Revenue of their intent to
1290-provide educational scholarships to eligible students.
1291-b. Demonstrate to the Department of Revenue that they
1292-have been granted exemption from the federal income tax as an
1293-organization described in Section 501(c)(3) of the Internal
1294-Revenue Code, as in effect from time to time.
1295-c. Distribute periodic educational scholarship payments
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1322+reserve tax credits against the remaining balance of the
1323+cumulative amount of tax credits available for 2014 shall
1324+preclude the taxpayer from making additional contributions in
1325+2015 and reserving those amounts against the cumulative amount
1326+of tax credits available for 2015. The Department of Revenue
1327+shall develop a procedure to ensure that this cap is not
1328+exceeded and shall also prescribe the various methods by which
1329+these credits are to be issued.
1330+(6) No credit may be claimed for a contribution made to
1331+a scholarship granting organization if the contribution is
1332+restricted or conditioned in any way by the donor including,
1333+but not limited to, requiring the scholarship granting
1334+organization to direct all or part of the contribution to a
1335+particular qualifying school or to grant an educational
1336+scholarship to a particular eligible student.
1337+(b)(1) ADMINISTRATIVE ACCOUNTABILITY STANDARDS. All
1338+scholarship granting organizations shall do all of the
1339+following:
1340+a. Notify the Department of Revenue of their intent to
1341+provide educational scholarships to eligible students.
1342+b. Demonstrate to the Department of Revenue that they
1343+have been granted exemption from the federal income tax as an
1344+organization described in Section 501(c)(3) of the Internal
1345+Revenue Code, as in effect from time to time.
1346+c. Distribute periodic educational scholarship payments
13251347 as checks made out and mailed to or directly deposited with
13261348 the school where the student is enrolled.
13271349 d. Provide a Department of Revenue approved receipt to
1328-taxpayers for contributions made to the scholarship granting
1329-organization.
1330-e. Ensure that all determinations with respect to the
1331-eligibility of a student to receive an educational scholarship
1332-shall be made by the scholarship granting organization. A
1333-scholarship granting organization shall not delegate any
1334-responsibility for determining the eligibility of a student
1335-for an educational scholarship or any other requirements it is
1336-subject to under this chapter to any qualifying school or an
1337-entity affiliated therewith.
1338-f. Verify that a student who is receiving an
1339-educational scholarship as an eligible student with unique
1340-needs satisfies the qualifications provided in subdivision (6)
1341-of Section 16-6D-4, before the first day of every other
1342-instructional year for which the student receives the
1343-educational scholarship.
1344-f.g. Ensure that at least 95 percent of their revenue
1345-from donations is expended on educational scholarships, and
1346-that all revenue from interest or investments is expended on
1347-educational scholarships. A scholarship granting organization
1348-may expend up to five percent of its revenue from donations on
1349-administrative and operating expenses in the calendar year of
1350-the donation or in any subsequent calendar year.
1351-g.h. Ensure that scholarship funds on hand at the
1352-beginning of a calendar year are expended on educational
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1379+taxpayers for contributions made to the scholarship granting
1380+organization.
1381+e. Ensure that all determinations with respect to the
1382+eligibility of a student to receive an educational scholarship
1383+shall be made by the scholarship granting organization. A
1384+scholarship granting organization shall not delegate any
1385+responsibility for determining the eligibility of a student
1386+for an educational scholarship or any other requirements it is
1387+subject to under this chapter to any qualifying school or an
1388+entity affiliated therewith.
1389+f. Verify that a student who is receiving an
1390+educational scholarship as an eligible student with unique
1391+needs satisfies the qualifications provided in subdivision (6)
1392+of Section 16-6D-4, before the first day of every other
1393+instructional year for which the student receives the
1394+educational scholarship.
1395+f.g. Ensure that at least 95 percent of their revenue
1396+from donations is expended on educational scholarships, and
1397+that all revenue from interest or investments is expended on
1398+educational scholarships. A scholarship granting organization
1399+may expend up to five percent of its revenue from donations on
1400+administrative and operating expenses in the calendar year of
1401+the donation or in any subsequent calendar year.
1402+g.h. Ensure that scholarship funds on hand at the
1403+beginning of a calendar year are expended on educational
13821404 scholarships within three calendar years. Any scholarship
13831405 funds on hand at the beginning of a calendar year that are not
13841406 expended on educational scholarships within three calendar
1385-years shall be turned over to and deposited with the State
1386-Department of Education for the benefit of its At-Risk Student
1387-Program to be distributed to local boards of education on the
1388-basis determined by the State Department of Education in
1389-furtherance of support to underperforming schools.
1390-h.i. Ensure that at least 75 percent of first-time
1391-recipients of educational scholarships were not continuously
1392-enrolled in a private school during the previous academic
1393-year. To ensure compliance with this paragraph, the local
1394-board of education of the local school system in which an
1395-eligible student applying for an educational scholarship
1396-resides, upon written request by a parent, shall provide
1397-written verification that a particular address is in the
1398-attendance zone of a specified public school. The State
1399-Department of Education shall provide written verification of
1400-enrollment in a priority school under this chapter. With
1401-respect to first time educational scholarship recipients,
1402-scholarship granting organizations shall give priority to
1403-eligible students who are zoned to attend a priority school
1404-over eligible students who are not zoned to attend a priority
1405-school.
1406-j. Ensure that 25 percent of first-time recipients of
1407-educational scholarships are not zoned for a priority school
1408-and were not continuously enrolled in a private school during
1409-the previous academic year.
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1436+years shall be turned over to and deposited with the State
1437+Department of Education for the benefit of its At-Risk Student
1438+Program to be distributed to local boards of education on the
1439+basis determined by the State Department of Education in
1440+furtherance of support to underperforming schools.
1441+h.i. Ensure that at least 75 percent of first-time
1442+recipients of educational scholarships were zoned for a
1443+priority school and were not continuously enrolled in a
1444+private school during the previous academic year. To ensure
1445+compliance with this paragraph, the local board of education
1446+of the local school system in which an eligible student
1447+applying for an educational scholarship resides, upon written
1448+request by a parent, shall provide written verification that a
1449+particular address is in the attendance zone of a specified
1450+public school. The State Department of Education shall provide
1451+written verification of enrollment in a priority school under
1452+this chapter. With respect to first time educational
1453+scholarship recipients, scholarship granting organizations
1454+shall give priority to eligible students who are zoned to
1455+attend a priority school over eligible students who are not
1456+zoned to attend a priority school.
1457+j. Ensure that 25 percent of first-time recipients of
1458+educational scholarships are not zoned for a priority school
1459+and were not continuously enrolled in a private school during
1460+the previous academic year.
14391461 i.k. Cooperate with the Department of Revenue to
14401462 conduct criminal background checks on all of their employees
14411463 and board members and exclude from employment or governance
1442-any individual who may reasonably pose a risk to the
1443-appropriate use of contributed funds.
1444-j.l. Ensure that educational scholarships are portable
1445-during the academic year and can be used at any qualifying
1446-school that accepts the eligible student according to the
1447-wishes of the parent. If an eligible student transfers to
1448-another qualifying school during an academic year, the
1449-educational scholarship amount may be prorated.
1450-k.m. Publicly report to the Department of Revenue by
1451-September 1 of each year all of the following information
1452-prepared by a certified public accountant regarding their
1453-educational scholarships funded in the previous academic year:
1454-1. The name and address of the scholarship granting
1455-organization.
1456-2. The total number and total dollar amount of
1457-contributions received during the previous academic year.
1458-3. The total number and total dollar amount of
1459-educational scholarships awarded and funded during the
1460-previous academic year, the total number and total dollar
1461-amount of educational scholarships awarded and funded during
1462-the previous academic year for students qualifying for the
1463-federal free and reduced-price lunch program, and the
1464-percentage of first-time recipients of educational
1465-scholarships who were enrolled in a public school during the
1466-previous academic year.
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1493+any individual who may reasonably pose a risk to the
1494+appropriate use of contributed funds.
1495+j.l. Ensure that educational scholarships are portable
1496+during the academic year and can be used at any qualifying
1497+school that accepts the eligible student according to the
1498+wishes of the parent. If an eligible student transfers to
1499+another qualifying school during an academic year, the
1500+educational scholarship amount may be prorated.
1501+k.m. Publicly report to the Department of Revenue by
1502+September 1 of each year all of the following information
1503+prepared by a certified public accountant regarding their
1504+educational scholarships funded in the previous academic year:
1505+1. The name and address of the scholarship granting
1506+organization.
1507+2. The total number and total dollar amount of
1508+contributions received during the previous academic year.
1509+3. The total number and total dollar amount of
1510+educational scholarships awarded and funded during the
1511+previous academic year, the total number and total dollar
1512+amount of educational scholarships awarded and funded during
1513+the previous academic year for students qualifying for the
1514+federal free and reduced-price lunch program, and the
1515+percentage of first-time recipients of educational
1516+scholarships who were enrolled in a public school during the
1517+previous academic year.
14961518 l.n. Publicly report to the Department of Revenue, by
14971519 the 15th day after the close of each calendar quarter, all of
14981520 the following information about educational scholarships
1499-granted during the quarter:
1500-1. The total number of scholarships awarded and funded.
1501-2. The names of the qualifying schools that received
1502-funding for educational scholarships, the total amount of
1503-funds paid to each qualifying school, and the total number of
1504-scholarship recipients enrolled in each qualifying school.
1505-3. The total number of eligible students zoned to
1506-attend a failing priority school who received educational
1507-scholarships from the scholarship granting organization.
1508-4. The total number of first time scholarship
1509-recipients who were continuously enrolled in a nonpublic
1510-school prior to receiving an educational scholarship from that
1511-scholarship granting organization.
1512-m.o. Ensure that educational scholarships are not
1513-provided for eligible students to attend a school with paid
1514-staff or board members, or relatives thereof, in common with
1515-the scholarship granting organization.
1516-n.p. Ensure that educational scholarships are provided
1517-in a manner that does not discriminate based on the gender,
1518-race, or disability status of the scholarship applicant or his
1519-or her parent.
1520-o. Ensure that educational scholarships are provided
1521-only to eligible students who are zoned to attend a failing
1522-school so that the eligible student can attend a qualifying
1523-school. To ensure compliance with the immediately preceding
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15521549 Page 28
1550+granted during the quarter:
1551+1. The total number of scholarships awarded and funded.
1552+2. The names of the qualifying schools that received
1553+funding for educational scholarships, the total amount of
1554+funds paid to each qualifying school, and the total number of
1555+scholarship recipients enrolled in each qualifying school.
1556+3. The total number of eligible students zoned to
1557+attend a failing priority school who received educational
1558+scholarships from the scholarship granting organization.
1559+4. The total number of first time scholarship
1560+recipients who were continuously enrolled in a nonpublic
1561+school prior to receiving an educational scholarship from that
1562+scholarship granting organization.
1563+m.o. Ensure that educational scholarships are not
1564+provided for eligible students to attend a school with paid
1565+staff or board members, or relatives thereof, in common with
1566+the scholarship granting organization.
1567+n.p. Ensure that educational scholarships are provided
1568+in a manner that does not discriminate based on the gender,
1569+race, or disability status of the scholarship applicant or his
1570+or her parent.
1571+o. Ensure that educational scholarships are provided
1572+only to eligible students who are zoned to attend a failing
1573+school so that the eligible student can attend a qualifying
1574+school. To ensure compliance with the immediately preceding
15531575 sentence, the local board of education for the county or
15541576 municipality in which an eligible student applying for an
15551577 educational scholarship resides, upon written request by a
1556-parent, shall provide written verification that a particular
1557-address is in the attendance zone of a specified public
1558-school. The State Department of Education shall provide
1559-written verification of enrollment in a failing school under
1560-this chapter. With respect to first time educational
1561-scholarship recipients, scholarship granting organizations
1562-shall give priority to eligible students zoned to attend
1563-failing schools over eligible students not zoned to attend
1564-failing schools.
1565-q. Any scholarship funds unaccounted for on July 31st
1566-June 30 of each calendar year may be made available to
1567-eligible students to defray the costs of attending a
1568-qualifying school, whether or not the student is zoned to
1569-attend a failing priority school. Any provision of this
1570-section to the contrary notwithstanding, once an eligible
1571-student receives an educational scholarship under this
1572-program, scholarship funds may be made available to the
1573-student for educational scholarships until the student
1574-graduates from high school or reaches 19 years of age,
1575-regardless of whether the student is zoned to attend a failing
1576-priority school, subject to the income eligibility
1577-requirements of paragraph (5)b. of subdivision (4) of Section
1578-16-6D-4.
1579-r. An eligible student who enrolls in a public school
1580-or public school program is considered to have terminated his
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15911588 767
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15931590 769
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15951592 771
15961593 772
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15981595 774
15991596 775
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16011598 777
16021599 778
16031600 779
16041601 780
16051602 781
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16091606 Page 29
1607+parent, shall provide written verification that a particular
1608+address is in the attendance zone of a specified public
1609+school. The State Department of Education shall provide
1610+written verification of enrollment in a failing school under
1611+this chapter. With respect to first time educational
1612+scholarship recipients, scholarship granting organizations
1613+shall give priority to eligible students zoned to attend
1614+failing schools over eligible students not zoned to attend
1615+failing schools.
1616+q. Any scholarship funds unaccounted for on July 31st
1617+June 30 of each calendar year may be made available to
1618+eligible students to defray the costs of attending a
1619+qualifying school, whether or not the student is zoned to
1620+attend a failing priority school. Any provision of this
1621+section to the contrary notwithstanding, once an eligible
1622+student receives an educational scholarship under this
1623+program, scholarship funds may be made available to the
1624+student for educational scholarships until the student
1625+graduates from high school or reaches 19 years of age,
1626+regardless of whether the student is zoned to attend a failing
1627+priority school, subject to the income eligibility
1628+requirements of paragraph (5)b. of subdivision (4) of Section
1629+16-6D-4.
1630+r. An eligible student who enrolls in a public school
1631+or public school program is considered to have terminated his
16101632 or her participation in the program. Any remaining scholarship
16111633 funds shall be paid to the public school system in which the
16121634 eligible student enrolls.
1613-p.s. Ensure that no donations are directly made to
1614-benefit specifically designated scholarship recipients or to
1615-particular qualifying schools.
1616-q.t. Submit to the Department of Revenue annual
1617-verification of the scholarship granting organization's
1618-policies and procedures used to determine scholarship
1619-eligibility. The verification shall confirm that the
1620-scholarship granting organization, and not one or more
1621-qualifying schools accepting educational scholarship
1622-recipients or scholarship funds, is determining whether
1623-scholarship applicants are eligible to receive educational
1624-scholarships. The verification shall also confirm that the
1625-scholarship granting organization is giving priority to
1626-receive an educational scholarship to eligible students zoned
1627-to attend failing priority schools.
1628-r.u. Submit to the Department of Revenue annual
1629-verification that none of its actions or policies restricts a
1630-parent's educational choice by limiting or prohibiting the
1631-enrollment of eligible students in a qualifying school if
1632-those eligible students received educational scholarships from
1633-other scholarship granting organizations.
1634-(2) FINANCIAL ACCOUNTABILITY STANDARDS.
1635-a. All scholarship granting organizations shall
1636-demonstrate their financial accountability by doing all of the
1637-following:
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16481645 795
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16501647 797
16511648 798
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16531650 800
16541651 801
16551652 802
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16571654 804
16581655 805
16591656 806
16601657 807
16611658 808
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16661663 Page 30
1664+p.s. Ensure that no donations are directly made to
1665+benefit specifically designated scholarship recipients or to
1666+particular qualifying schools.
1667+q.t. Submit to the Department of Revenue annual
1668+verification of the scholarship granting organization's
1669+policies and procedures used to determine scholarship
1670+eligibility. The verification shall confirm that the
1671+scholarship granting organization, and not one or more
1672+qualifying schools accepting educational scholarship
1673+recipients or scholarship funds, is determining whether
1674+scholarship applicants are eligible to receive educational
1675+scholarships. The verification shall also confirm that the
1676+scholarship granting organization is giving priority to
1677+receive an educational scholarship to eligible students zoned
1678+to attend failing priority schools.
1679+r.u. Submit to the Department of Revenue annual
1680+verification that none of its actions or policies restricts a
1681+parent's educational choice by limiting or prohibiting the
1682+enrollment of eligible students in a qualifying school if
1683+those eligible students received educational scholarships from
1684+other scholarship granting organizations.
1685+(2) FINANCIAL ACCOUNTABILITY STANDARDS.
1686+a. All scholarship granting organizations shall
1687+demonstrate their financial accountability by doing all of the
1688+following:
16671689 1. Maintaining a 10 percent reserve balance.
16681690 1.2. Annually submitting to the Department of Revenue a
16691691 financial information report for the scholarship granting
1670-organization that complies with uniform financial accounting
1671-standards established by the Department of Revenue and
1672-conducted by a certified public accountant.
1673-2.3. Having the auditor certify that the report is free
1674-of material misstatements.
1675-b. All qualifying nonpublic schools shall demonstrate
1676-financial viability, if they are to receive donations of fifty
1677-thousand dollars ($50,000) or more during the academic year,
1678-by doing either of the following:
1679-1. Filing with the scholarship granting organization
1680-prior to receipt of the first educational scholarship payment
1681-for that academic year a surety bond payable to the
1682-scholarship granting organization in an amount equal to the
1683-aggregate amount of scholarship funds expected to be received
1684-during the academic year.
1685-2. Filing with the scholarship granting organization
1686-prior to receipt of the first educational scholarship payment
1687-for that academic year financial information that demonstrates
1688-the financial viability of the qualifying nonpublic school.
1689-c. A qualifying school, private tutor, or other
1690-educational service provider may not refund, rebate, or share
1691-a student's scholarship with a parent or the student in any
1692-manner.
1693-(c)(1) Each scholarship granting organization shall
1694-annually collect and submit to the Department of Revenue with
16951692 813
16961693 814
16971694 815
16981695 816
16991696 817
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17121709 830
17131710 831
17141711 832
17151712 833
17161713 834
17171714 835
17181715 836
17191716 837
17201717 838
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1721+organization that complies with uniform financial accounting
1722+standards established by the Department of Revenue and
1723+conducted by a certified public accountant.
1724+2.3. Having the auditor certify that the report is free
1725+of material misstatements.
1726+b. All qualifying nonpublic schools shall demonstrate
1727+financial viability, if they are to receive donations of fifty
1728+thousand dollars ($50,000) or more during the academic year,
1729+by doing either of the following:
1730+1. Filing with the scholarship granting organization
1731+prior to receipt of the first educational scholarship payment
1732+for that academic year a surety bond payable to the
1733+scholarship granting organization in an amount equal to the
1734+aggregate amount of scholarship funds expected to be received
1735+during the academic year.
1736+2. Filing with the scholarship granting organization
1737+prior to receipt of the first educational scholarship payment
1738+for that academic year financial information that demonstrates
1739+the financial viability of the qualifying nonpublic school.
1740+c. A qualifying school, private tutor, or other
1741+educational service provider may not refund, rebate, or share
1742+a student's scholarship with a parent or the student in any
1743+manner.
1744+(c)(1) Each scholarship granting organization shall
1745+annually collect and submit to the Department of Revenue with
17241746 the annual report required by paragraph k. of subdivision (1)
17251747 of subsection (b)(1)m. written verification from qualifying
17261748 nonpublic schools that accept its educational scholarship
1727-students that those schools do all of the following:
1728-a. Comply with all health and safety laws or codes that
1729-otherwise apply to nonpublic schools.
1730-b. Hold a valid occupancy permit if required by the
1731-municipality.
1732-c. Certify compliance with nondiscrimination policies
1733-set forth in 42 U.S.C. §1981.
1734-d. Conduct criminal background checks on employees and
1735-then do all of the following:
1736-1. Exclude from employment any person not permitted by
1737-state law to work in a public school.
1738-2. Exclude from employment any person who may
1739-reasonably pose a threat to the safety of students.
1740-(2) By August 1 of each year, each qualifying nonpublic
1741-school shall provide to each scholarship granting organization
1742-from which it receives educational scholarships verification
1743-that the qualifying nonpublic school is in compliance with the
1744-Alabama Child Protection Act of 1999, Chapter 22A of this
1745-title. Any qualifying nonpublic school failing to timely
1746-provide such annual verification shall be prohibited from
1747-participating in the scholarship program. Each scholarship
1748-granting organization shall annually submit to the Department
1749-of Revenue with the annual report required by paragraph k. of
1750-subdivision (1) of subsection (b)(1)m. copies of the written
1751-verifications it receives from each qualifying nonpublic
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17751772 864
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1778+students that those schools do all of the following:
1779+a. Comply with all health and safety laws or codes that
1780+otherwise apply to nonpublic schools.
1781+b. Hold a valid occupancy permit if required by the
1782+municipality.
1783+c. Certify compliance with nondiscrimination policies
1784+set forth in 42 U.S.C. §1981.
1785+d. Conduct criminal background checks on employees and
1786+then do all of the following:
1787+1. Exclude from employment any person not permitted by
1788+state law to work in a public school.
1789+2. Exclude from employment any person who may
1790+reasonably pose a threat to the safety of students.
1791+(2) By August 1 of each year, each qualifying nonpublic
1792+school shall provide to each scholarship granting organization
1793+from which it receives educational scholarships verification
1794+that the qualifying nonpublic school is in compliance with the
1795+Alabama Child Protection Act of 1999, Chapter 22A of this
1796+title. Any qualifying nonpublic school failing to timely
1797+provide such annual verification shall be prohibited from
1798+participating in the scholarship program. Each scholarship
1799+granting organization shall annually submit to the Department
1800+of Revenue with the annual report required by paragraph k. of
1801+subdivision (1) of subsection (b)(1)m. copies of the written
1802+verifications it receives from each qualifying nonpublic
17811803 school.
17821804 (3) ACADEMIC ACCOUNTABILITY STANDARDS. There shall be
17831805 sufficient information about the academic impact educational
1784-scholarship tax credits have on students participating in the
1785-tax credit scholarship program in order to allow parents and
1786-taxpayers to measure the achievements of the tax credit
1787-scholarship program, and therefore:
1788-a. Each scholarship granting organization shall ensure
1789-that qualifying schools that accept its educational
1790-scholarship students shall do all of the following:
1791-1. Annually administer either the state achievement
1792-tests or nationally recognized norm-referenced tests that
1793-measure learning gains in math and language arts to all
1794-students receiving an educational scholarship in grades that
1795-require testing under the accountability testing laws of the
1796-state for public schools, in order that the state can compare
1797-the academic achievement and learning gains of students
1798-receiving educational scholarships with students of the same
1799-socioeconomic and educational backgrounds who are taking the
1800-state achievement tests or nationally norm-referenced tests .
1801-An eligible student with unique needs for whom standardized
1802-testing is not appropriate, as outlined in his or her
1803-individualized education plan (IEP), is exempt from the
1804-requirements of this subparagraph .
1805-2. Allow the costs of the testing requirement to be
1806-covered by the educational scholarships distributed by the
1807-scholarship granting organizations.
1808-3. Provide the parents of each student who was tested
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18291826 889
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18311828 891
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1835+scholarship tax credits have on students participating in the
1836+tax credit scholarship program in order to allow parents and
1837+taxpayers to measure the achievements of the tax credit
1838+scholarship program, and therefore:
1839+a. Each scholarship granting organization shall ensure
1840+that qualifying schools that accept its educational
1841+scholarship students shall do all of the following:
1842+1. Annually administer either the state achievement
1843+tests or nationally recognized norm-referenced tests that
1844+measure learning gains in math and language arts to all
1845+students receiving an educational scholarship in grades that
1846+require testing under the accountability testing laws of the
1847+state for public schools, in order that the state can compare
1848+the academic achievement and learning gains of students
1849+receiving educational scholarships with students of the same
1850+socioeconomic and educational backgrounds who are taking the
1851+state achievement tests or nationally norm-referenced tests .
1852+An eligible student with unique needs for whom standardized
1853+testing is not appropriate, as outlined in his or her
1854+individualized education plan (IEP), is exempt from the
1855+requirements of this subparagraph .
1856+2. Allow the costs of the testing requirement to be
1857+covered by the educational scholarships distributed by the
1858+scholarship granting organizations.
1859+3. Provide the parents of each student who was tested
18381860 with a copy of the results of the tests on an annual basis,
18391861 beginning with the first year of testing.
18401862 4. Provide the test results to the Department of
1841-Revenue on an annual basis, beginning with the first year of
1842-testing.
1843-5. Report student information that allows the state to
1844-aggregate data by grade level, gender, family income level,
1845-and race.
1846-6. Provide graduation rates of those students
1847-benefitting from educational scholarships to the Department of
1848-Revenue or an organization chosen by the state in a manner
1849-consistent with nationally recognized standards.
1850-7. Ensure that a student who receives an educational
1851-scholarship conforms to the attendance requirements of the
1852-qualifying school. If a student fails to conform, the
1853-qualifying school shall immediately communicate the failure to
1854-the applicable scholarship granting organization.
1855-8. Ensure that an eligible student with unique needs
1856-who satisfies the requirements outlined in subparagraph 1., is
1857-exempt from taking state achievement tests.
1858-9. Ensure that an eligible student with unique needs is
1859-not enrolled in a public school or public school program while
1860-participating in the scholarship program.
1861-b. The Department of Revenue may bar a qualifying
1862-school or educational service provider from the program if the
1863-Department of Revenue discovers that the qualifying school or
1864-educational service provider has done any of the following:
1865-1. Routinely failed to comply with the accountability
18661863 897
18671864 898
18681865 899
18691866 900
18701867 901
18711868 902
18721869 903
18731870 904
18741871 905
18751872 906
18761873 907
18771874 908
18781875 909
18791876 910
18801877 911
18811878 912
18821879 913
18831880 914
18841881 915
18851882 916
18861883 917
18871884 918
18881885 919
18891886 920
18901887 921
18911888 922
18921889 923
1893-924 SB263 EnrolledSB263 Enrolled
1890+924 SB263 INTRODUCEDSB263 INTRODUCED
18941891 Page 34
1892+Revenue on an annual basis, beginning with the first year of
1893+testing.
1894+5. Report student information that allows the state to
1895+aggregate data by grade level, gender, family income level,
1896+and race.
1897+6. Provide graduation rates of those students
1898+benefitting from educational scholarships to the Department of
1899+Revenue or an organization chosen by the state in a manner
1900+consistent with nationally recognized standards.
1901+7. Ensure that a student who receives an educational
1902+scholarship conforms to the attendance requirements of the
1903+qualifying school. If a student fails to conform, the
1904+qualifying school shall immediately communicate the failure to
1905+the applicable scholarship granting organization.
1906+8. Ensure that an eligible student with unique needs
1907+who satisfies the requirements outlined in subparagraph 1., is
1908+exempt from taking state achievement tests.
1909+9. Ensure that an eligible student with unique needs is
1910+not enrolled in a public school or public school program while
1911+participating in the scholarship program.
1912+b. The Department of Revenue may bar a qualifying
1913+school or educational service provider from the program if the
1914+Department of Revenue discovers that the qualifying school or
1915+educational service provider has done any of the following:
1916+1. Routinely failed to comply with the accountability
18951917 standards established in this chapter.
18961918 2. Failed to provide the eligible student with the
18971919 educational services funded by the program.
1898-c. If the Department of Revenue makes the determination
1899-to bar a qualifying school or educational service provider
1900-from the program, the Department of Revenue shall notify
1901-eligible students and their parents of this decision as soon
1902-as practicable. The Department of Revenue shall coordinate the
1903-timing to coincide with the end of the school year.
1904-b.d.1. The Department of Revenue shall select an
1905-independent research organization, which may be a public or
1906-private entity or university, to analyze the results of the
1907-testing required by paragraph a. every other academic year.
1908-The cost of analyzing and reporting on the test results to the
1909-Department of Revenue by the independent research organization
1910-shall be borne by all scholarship granting organizations in
1911-proportion to the total scholarship donations received for the
1912-two calendar years prior to the report being published.
1913-Scholarship granting organizations may receive and use funds
1914-from outside sources to pay for its share of the biennial
1915-report.
1916-2. The independent research organization shall report
1917-to the Department of Revenue every other year on the learning
1918-gains of students receiving educational scholarships and the
1919-report shall be aggregated by the grade level, gender, family
1920-income level, number of years of participation in the tax
1921-credit scholarship program, and race of the student receiving
1922-an educational scholarship. The report shall also include, to
19231920 925
19241921 926
19251922 927
19261923 928
19271924 929
19281925 930
19291926 931
19301927 932
19311928 933
19321929 934
19331930 935
19341931 936
19351932 937
19361933 938
19371934 939
19381935 940
19391936 941
19401937 942
19411938 943
19421939 944
19431940 945
19441941 946
19451942 947
19461943 948
19471944 949
19481945 950
19491946 951
1950-952 SB263 EnrolledSB263 Enrolled
1947+952 SB263 INTRODUCEDSB263 INTRODUCED
19511948 Page 35
1949+c. If the Department of Revenue makes the determination
1950+to bar a qualifying school or educational service provider
1951+from the program, the Department of Revenue shall notify
1952+eligible students and their parents of this decision as soon
1953+as practicable. The Department of Revenue shall coordinate the
1954+timing to coincide with the end of the school year.
1955+b.d.1. The Department of Revenue shall select an
1956+independent research organization, which may be a public or
1957+private entity or university, to analyze the results of the
1958+testing required by paragraph a. every other academic year.
1959+The cost of analyzing and reporting on the test results to the
1960+Department of Revenue by the independent research organization
1961+shall be borne by all scholarship granting organizations in
1962+proportion to the total scholarship donations received for the
1963+two calendar years prior to the report being published.
1964+Scholarship granting organizations may receive and use funds
1965+from outside sources to pay for its share of the biennial
1966+report.
1967+2. The independent research organization shall report
1968+to the Department of Revenue every other year on the learning
1969+gains of students receiving educational scholarships and the
1970+report shall be aggregated by the grade level, gender, family
1971+income level, number of years of participation in the tax
1972+credit scholarship program, and race of the student receiving
1973+an educational scholarship. The report shall also include, to
19521974 the extent possible, a comparison of the learning gains of
19531975 students participating in the tax credit scholarship program
19541976 to the statewide learning gains of public school students with
1955-socioeconomic and educational backgrounds similar to those
1956-students participating in the tax credit scholarship program.
1957-3. The first report under this paragraph shall be
1958-submitted to the Department of Revenue by September 1, 2016.
1959-Each biennial report thereafter shall be submitted to the
1960-Department of Revenue on September 1 of the year the report is
1961-due. All biennial reports required by this paragraph shall be
1962-published on the website of the Department of Revenue.
1963-4. Each scholarship granting organization shall collect
1964-all test results from qualifying schools accepting its
1965-scholarship recipients and turn over such test results to the
1966-independent research organization described in this paragraph
1967-by August 15 of each calendar year.
1968-5. The sharing and reporting of student learning gain
1969-data under this paragraph shall conform to the requirements of
1970-the Family Educational Rights and Privacy Act, 20 U.S.C.
1971-§ 1232g., and shall be for the sole purpose of creating the
1972-biennial report required by this paragraph. All parties shall
1973-preserve the confidentially of such information as required by
1974-law. The biennial report shall not disaggregate data to a
1975-level that could identify qualifying schools participating in
1976-the tax credit scholarship program or disclose the academic
1977-level of individual students.
1978-6. At the same time the biennial report under
1979-subparagraph 2. is submitted to the Department of Revenue, it
19801977 953
19811978 954
19821979 955
19831980 956
19841981 957
19851982 958
19861983 959
19871984 960
19881985 961
19891986 962
19901987 963
19911988 964
19921989 965
19931990 966
19941991 967
19951992 968
19961993 969
19971994 970
19981995 971
19991996 972
20001997 973
20011998 974
20021999 975
20032000 976
20042001 977
20052002 978
20062003 979
2007-980 SB263 EnrolledSB263 Enrolled
2004+980 SB263 INTRODUCEDSB263 INTRODUCED
20082005 Page 36
2006+socioeconomic and educational backgrounds similar to those
2007+students participating in the tax credit scholarship program.
2008+3. The first report under this paragraph shall be
2009+submitted to the Department of Revenue by September 1, 2016.
2010+Each biennial report thereafter shall be submitted to the
2011+Department of Revenue on September 1 of the year the report is
2012+due. All biennial reports required by this paragraph shall be
2013+published on the website of the Department of Revenue.
2014+4. Each scholarship granting organization shall collect
2015+all test results from qualifying schools accepting its
2016+scholarship recipients and turn over such test results to the
2017+independent research organization described in this paragraph
2018+by August 15 of each calendar year.
2019+5. The sharing and reporting of student learning gain
2020+data under this paragraph shall conform to the requirements of
2021+the Family Educational Rights and Privacy Act, 20 U.S.C.
2022+§ 1232g., and shall be for the sole purpose of creating the
2023+biennial report required by this paragraph. All parties shall
2024+preserve the confidentially of such information as required by
2025+law. The biennial report shall not disaggregate data to a
2026+level that could identify qualifying schools participating in
2027+the tax credit scholarship program or disclose the academic
2028+level of individual students.
2029+6. At the same time the biennial report under
2030+subparagraph 2. is submitted to the Department of Revenue, it
20092031 shall be submitted to the Chair of the Senate Education Policy
20102032 Committee and the Chair of the House Education Policy
20112033 Committee.
2012-(d)(1) The Department of Revenue shall adopt rules and
2013-procedures consistent with this section as necessary.
2014-(2) The Department of Revenue shall provide a
2015-standardized format for a receipt to be issued by a
2016-scholarship granting organization to a taxpayer to indicate
2017-the value of a contribution received. The Department of
2018-Revenue shall require a taxpayer to provide a copy of the
2019-receipt when claiming the tax credit pursuant to this section.
2020-(3) The Department of Revenue shall provide a
2021-standardized format for a scholarship granting organization to
2022-report the information required in paragraphs k. and l. of
2023-subdivision (1) of subsection (b)(1)m. and (b)(1)n .
2024-(4) The Department of Revenue may conduct either a
2025-financial review or audit of a scholarship granting
2026-organization.
2027-(5) The Department of Revenue may bar a scholarship
2028-granting organization or a qualifying school from
2029-participating in the tax credit scholarship program if the
2030-Department of Revenue establishes that the scholarship
2031-granting organization or the qualifying school has
2032-intentionally and substantially failed to comply with the
2033-requirements in subsection (b) or subsection (c).
2034-(6) If the Department of Revenue decides to bar a
2035-scholarship granting organization or a qualifying school from
2036-the tax credit scholarship program, the Department of Revenue
20372034 981
20382035 982
20392036 983
20402037 984
20412038 985
20422039 986
20432040 987
20442041 988
20452042 989
20462043 990
20472044 991
20482045 992
20492046 993
20502047 994
20512048 995
20522049 996
20532050 997
20542051 998
20552052 999
20562053 1000
20572054 1001
20582055 1002
20592056 1003
20602057 1004
20612058 1005
20622059 1006
20632060 1007
2064-1008 SB263 EnrolledSB263 Enrolled
2061+1008 SB263 INTRODUCEDSB263 INTRODUCED
20652062 Page 37
2063+(d)(1) The Department of Revenue shall adopt rules and
2064+procedures consistent with this section as necessary.
2065+(2) The Department of Revenue shall provide a
2066+standardized format for a receipt to be issued by a
2067+scholarship granting organization to a taxpayer to indicate
2068+the value of a contribution received. The Department of
2069+Revenue shall require a taxpayer to provide a copy of the
2070+receipt when claiming the tax credit pursuant to this section.
2071+(3) The Department of Revenue shall provide a
2072+standardized format for a scholarship granting organization to
2073+report the information required in paragraphs k. and l. of
2074+subdivision (1) of subsection (b)(1)m. and (b)(1)n .
2075+(4) The Department of Revenue may conduct either a
2076+financial review or audit of a scholarship granting
2077+organization.
2078+(5) The Department of Revenue may bar a scholarship
2079+granting organization or a qualifying school from
2080+participating in the tax credit scholarship program if the
2081+Department of Revenue establishes that the scholarship
2082+granting organization or the qualifying school has
2083+intentionally and substantially failed to comply with the
2084+requirements in subsection (b) or subsection (c).
2085+(6) If the Department of Revenue decides to bar a
2086+scholarship granting organization or a qualifying school from
2087+the tax credit scholarship program, the Department of Revenue
20662088 shall notify affected educational scholarship students and
20672089 their parents of the decision as quickly as possible.
20682090 (7) The Department of Revenue shall publish and
2069-routinely update, on the website of the department, a list of
2070-scholarship granting organizations in the state, by county.
2071-(8) The Department of Revenue shall publish and make
2072-publicly available on its website all annual and quarterly
2073-reports required to be filed with it by scholarship granting
2074-organizations under paragraphs k. and l. of subdivision (1) of
2075-subsection (b).
2076-(e)(1) All schools participating in the tax credit
2077-scholarship program shall be required to operate in Alabama.
2078-(2) All schools participating in the tax credit
2079-scholarship program shall comply with all state laws that
2080-apply to public schools regarding criminal background checks
2081-for employees and exclude from employment any person not
2082-permitted by state law to work in a public school.
2083-(3) All qualifying nonpublic schools participating in
2084-the tax credit scholarship program shall maintain a website
2085-that describes the school, the instructional program of the
2086-school, and the tuition and mandatory fees charged by the
2087-school, updated prior to the beginning of each semester.
2088-(4) The amount of a scholarship awarded a student to
2089-attend a nonpublic school may not exceed the total sum of
2090-tuition and mandatory fees normally charged a student to
2091-attend the nonpublic school for the same attendance period.
2092-The amount of a scholarship awarded a student to attend a
2093-public school may not exceed the total state appropriation
20942091 1009
20952092 1010
20962093 1011
20972094 1012
20982095 1013
20992096 1014
21002097 1015
21012098 1016
21022099 1017
21032100 1018
21042101 1019
21052102 1020
21062103 1021
21072104 1022
21082105 1023
21092106 1024
21102107 1025
21112108 1026
21122109 1027
21132110 1028
21142111 1029
21152112 1030
21162113 1031
21172114 1032
21182115 1033
21192116 1034
21202117 1035
2121-1036 SB263 EnrolledSB263 Enrolled
2118+1036 SB263 INTRODUCEDSB263 INTRODUCED
21222119 Page 38
2120+routinely update, on the website of the department, a list of
2121+scholarship granting organizations in the state, by county.
2122+(8) The Department of Revenue shall publish and make
2123+publicly available on its website all annual and quarterly
2124+reports required to be filed with it by scholarship granting
2125+organizations under paragraphs k. and l. of subdivision (1) of
2126+subsection (b).
2127+(e)(1) All schools participating in the tax credit
2128+scholarship program shall be required to operate in Alabama.
2129+(2) All schools participating in the tax credit
2130+scholarship program shall comply with all state laws that
2131+apply to public schools regarding criminal background checks
2132+for employees and exclude from employment any person not
2133+permitted by state law to work in a public school.
2134+(3) All qualifying nonpublic schools participating in
2135+the tax credit scholarship program shall maintain a website
2136+that describes the school, the instructional program of the
2137+school, and the tuition and mandatory fees charged by the
2138+school, updated prior to the beginning of each semester.
2139+(4) The amount of a scholarship awarded a student to
2140+attend a nonpublic school may not exceed the total sum of
2141+tuition and mandatory fees normally charged a student to
2142+attend the nonpublic school for the same attendance period.
2143+The amount of a scholarship awarded a student to attend a
2144+public school may not exceed the total state appropriation
21232145 provided for a student to attend the public school for the
21242146 same attendance period.
21252147 (f) The tax credit provided in this section may be
2126-first claimed for the 2013 tax year, but may not be claimed
2127-for any tax year prior to the 2013 tax year.
2128-(g)(1) Nothing in this section shall be construed to
2129-force any public school, school system, or school district or
2130-any nonpublic school, school system, or school district to
2131-enroll any student. No qualifying school may enter into any
2132-agreement, whether oral or written, with a scholarship
2133-granting organization that would prohibit or limit an eligible
2134-student from enrolling in the school based on the identity of
2135-the scholarship granting organization from which the eligible
2136-student received an educational scholarship.
2137-(2) A public school, school system, or school district
2138-or any nonpublic school, school system, or school district may
2139-develop the terms and conditions under which it will allow a
2140-student who receives a scholarship from a scholarship granting
2141-organization pursuant to this section to be enrolled, but such
2142-terms and conditions may not discriminate on the basis of the
2143-race, gender, religion, disability status, or ethnicity of the
2144-student or of the student's parent.
2145-(3) Nothing in this section shall be construed to
2146-authorize the violation of or supersede the authority of any
2147-court ruling that applies to the public school, school system,
2148-or school district, specifically any federal court order
2149-related to the desegregation of the local school system's
2150-student population.
21512148 1037
21522149 1038
21532150 1039
21542151 1040
21552152 1041
21562153 1042
21572154 1043
21582155 1044
21592156 1045
21602157 1046
21612158 1047
21622159 1048
21632160 1049
21642161 1050
21652162 1051
21662163 1052
21672164 1053
21682165 1054
21692166 1055
21702167 1056
21712168 1057
21722169 1058
21732170 1059
21742171 1060
21752172 1061
21762173 1062
21772174 1063
2178-1064 SB263 EnrolledSB263 Enrolled
2175+1064 SB263 INTRODUCEDSB263 INTRODUCED
21792176 Page 39
2177+first claimed for the 2013 tax year, but may not be claimed
2178+for any tax year prior to the 2013 tax year.
2179+(g)(1) Nothing in this section shall be construed to
2180+force any public school, school system, or school district or
2181+any nonpublic school, school system, or school district to
2182+enroll any student. No qualifying school may enter into any
2183+agreement, whether oral or written, with a scholarship
2184+granting organization that would prohibit or limit an eligible
2185+student from enrolling in the school based on the identity of
2186+the scholarship granting organization from which the eligible
2187+student received an educational scholarship.
2188+(2) A public school, school system, or school district
2189+or any nonpublic school, school system, or school district may
2190+develop the terms and conditions under which it will allow a
2191+student who receives a scholarship from a scholarship granting
2192+organization pursuant to this section to be enrolled, but such
2193+terms and conditions may not discriminate on the basis of the
2194+race, gender, religion, disability status, or ethnicity of the
2195+student or of the student's parent.
2196+(3) Nothing in this section shall be construed to
2197+authorize the violation of or supersede the authority of any
2198+court ruling that applies to the public school, school system,
2199+or school district, specifically any federal court order
2200+related to the desegregation of the local school system's
2201+student population.
21802202 (h) Nothing in this chapter shall affect or change the
21812203 athletic eligibility rules of student athletes governed by the
21822204 Alabama High School Athletic Association or similar
2183-association."
2184-Section 2. This act shall become effective on the first
2185-day of the third month following its passage and approval by
2186-the Governor, or its otherwise becoming law.
21872205 1065
21882206 1066
21892207 1067
21902208 1068
21912209 1069
21922210 1070
2193-1071 SB263 EnrolledSB263 Enrolled
2194-Page 40
2195-________________________________________________
2196-President and Presiding Officer of the Senate
2197-________________________________________________
2198-Speaker of the House of Representatives
2199-SB263
2200-Senate 23-May-23
2201-I hereby certify that the within Act originated in and passed
2202-the Senate, as amended.
2203-Patrick Harris,
2204-Secretary.
2205-House of Representatives
2206-Passed: 31-May-23
2207-By: Senator Chesteen
2211+1071
22082212 1072
22092213 1073
22102214 1074
22112215 1075
22122216 1076
22132217 1077
22142218 1078
22152219 1079
22162220 1080
22172221 1081
22182222 1082
22192223 1083
22202224 1084
22212225 1085
22222226 1086
22232227 1087
22242228 1088
22252229 1089
22262230 1090
22272231 1091
2228-1092
2232+1092 SB263 INTRODUCEDSB263 INTRODUCED
2233+Page 40
2234+association."
2235+Section 2. This act shall become effective on the first
2236+day of the third month following its passage and approval by
2237+the Governor, or its otherwise becoming law.
22292238 1093
22302239 1094
22312240 1095
22322241 1096
2233-1097
2234-1098
2235-1099
2236-1100