Definitions

As used in this subchapter: (1) "Educational scholarship" means a grant to a qualified student that covers all or part of the tuition and fees at a private school; (2) "Eligible contribution" means a monetary contribution from a taxpayer to a scholarship-granting organization or an amount prorated to be contributed to the scholarship-granting organization under § 6-18-2308 ; (3) "Qualified student" means a student who: (A) Is eligible to attend a public school in this state; (B) Has an annual family income that is less than or equal to two hundred percent (200%) of the federal poverty guidelines as determined annually in the Federal Register by the United States Department of Health and Human Services under 42 U.S.C. § 9902(2) ; and (C) Either: (i) Was enrolled on a full-time basis in a public school in this state in the previous school year; (ii) Is enrolling in kindergarten through grade twelve (K-12) in the state for the first time; (iii) Was enrolled in a private school in the state and received an educational scholarship from a scholarship-granting organization under this subchapter in the previous school year; (iv) Was: (a) Residing in another state during the previous school year before enrollment in a private school in this state; (b) Not the recipient of an educational scholarship from a scholarship-granting organization under this subchapter; and (c) Not attending a private school in the state for more than one-half (1/2) of the school year before the year in which the qualified student is applying for an educational scholarship from a scholarship-granting organization under this subchapter; or (v) Is a student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023; (4) "Scholarship-granting organization" means an organization that: (A) Complies with the requirements of this subchapter; (B) Receives eligible contributions that qualify eligible taxpayers for tax credits under this subchapter; and (C) Provides educational scholarships under this subchapter to qualified students attending private schools without limiting the availability of educational scholarships to qualified students of only one (1) school; and (5) "Taxpayer" means a resident individual or business, including without limitation: (A) Two (2) taxpayers who are eligible to file a joint federal income tax return; (B) A domestic or foreign corporation; (C) A partnership; (D) A Subchapter S corporation; (E) Another similar pass-through entity, estate, or trust; and (F) A partner, member, or Subchapter S corporation shareholder of a pass-through entity, estate, or trust. Amended by Act 2023EX1, No. 5,§ 1, eff. 9/14/2023. Added by Act 2021, No. 904,§ 1, eff. 7/28/2021.

As used in this subchapter:

(1) "Educational scholarship" means a grant to a qualified student that covers all or part of the tuition and fees at a private school;

(2) "Eligible contribution" means a monetary contribution from a taxpayer to a scholarship-granting organization or an amount prorated to be contributed to the scholarship-granting organization under § 6-18-2308 ;

1, eff. 7/28/2021.

As used in this subchapter:

(1) "Educational scholarship" means a grant to a qualified student that covers all or part of the tuition and fees at a private school;

(2) "Eligible contribution" means a monetary contribution from a taxpayer to a scholarship-granting organization or an amount prorated to be contributed to the scholarship-granting organization under § 6-18-2308 ;

(3) "Qualified student" means a student who: (A) Is eligible to attend a public school in this state; (B) Has an annual family income that is less than or equal to two hundred percent (200%) of the federal poverty guidelines as determined annually in the Federal Register by the United States Department of Health and Human Services under 42 U.S.C. § 9902(2) ; and (C) Either: (i) Was enrolled on a full-time basis in a public school in this state in the previous school year; (ii) Is enrolling in kindergarten through grade twelve (K-12) in the state for the first time; (iii) Was enrolled in a private school in the state and received an educational scholarship from a scholarship-granting organization under this subchapter in the previous school year; (iv) Was: (a) Residing in another state during the previous school year before enrollment in a private school in this state; (b) Not the recipient of an educational scholarship from a scholarship-granting organization under this subchapter; and (c) Not attending a private school in the state for more than one-half (1/2) of the school year before the year in which the qualified student is applying for an educational scholarship from a scholarship-granting organization under this subchapter; or (v) Is a student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023;

(A) Is eligible to attend a public school in this state;

(B) Has an annual family income that is less than or equal to two hundred percent (200%) of the federal poverty guidelines as determined annually in the Federal Register by the United States Department of Health and Human Services under 42 U.S.C. § 9902(2) ; and

(C) Either: (i) Was enrolled on a full-time basis in a public school in this state in the previous school year; (ii) Is enrolling in kindergarten through grade twelve (K-12) in the state for the first time; (iii) Was enrolled in a private school in the state and received an educational scholarship from a scholarship-granting organization under this subchapter in the previous school year; (iv) Was: (a) Residing in another state during the previous school year before enrollment in a private school in this state; (b) Not the recipient of an educational scholarship from a scholarship-granting organization under this subchapter; and (c) Not attending a private school in the state for more than one-half (1/2) of the school year before the year in which the qualified student is applying for an educational scholarship from a scholarship-granting organization under this subchapter; or (v) Is a student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023;

ding a private school in the state for more than one-half (1/2) of the school year before the year in which the qualified student is applying for an educational scholarship from a scholarship-granting organization under this subchapter; or (v) Is a student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023;

(i) Was enrolled on a full-time basis in a public school in this state in the previous school year;

(ii) Is enrolling in kindergarten through grade twelve (K-12) in the state for the first time;

(iii) Was enrolled in a private school in the state and received an educational scholarship from a scholarship-granting organization under this subchapter in the previous school year;

(iv) Was: (a) Residing in another state during the previous school year before enrollment in a private school in this state; (b) Not the recipient of an educational scholarship from a scholarship-granting organization under this subchapter; and (c) Not attending a private school in the state for more than one-half (1/2) of the school year before the year in which the qualified student is applying for an educational scholarship from a scholarship-granting organization under this subchapter; or

(a) Residing in another state during the previous school year before enrollment in a private school in this state;

(b) Not the recipient of an educational scholarship from a scholarship-granting organization under this subchapter; and

(c) Not attending a private school in the state for more than one-half (1/2) of the school year before the year in which the qualified student is applying for an educational scholarship from a scholarship-granting organization under this subchapter; or

(v) Is a student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023;

(4) "Scholarship-granting organization" means an organization that: (A) Complies with the requirements of this subchapter; (B) Receives eligible contributions that qualify eligible taxpayers for tax credits under this subchapter; and (C) Provides educational scholarships under this subchapter to qualified students attending private schools without limiting the availability of educational scholarships to qualified students of only one (1) school; and

(A) Complies with the requirements of this subchapter;

(B) Receives eligible contributions that qualify eligible taxpayers for tax credits under this subchapter; and

(C) Provides educational scholarships under this subchapter to qualified students attending private schools without limiting the availability of educational scholarships to qualified students of only one (1) school; and

(5) "Taxpayer" means a resident individual or business, including without limitation: (A) Two (2) taxpayers who are eligible to file a joint federal income tax return; (B) A domestic or foreign corporation; (C) A partnership; (D) A Subchapter S corporation; (E) Another similar pass-through entity, estate, or trust; and (F) A partner, member, or Subchapter S corporation shareholder of a pass-through entity, estate, or trust.

(A) Two (2) taxpayers who are eligible to file a joint federal income tax return;

(B) A domestic or foreign corporation;

(C) A partnership;

(D) A Subchapter S corporation;

(E) Another similar pass-through entity, estate, or trust; and

(F) A partner, member, or Subchapter S corporation shareholder of a pass-through entity, estate, or trust.

Amended by Act 2023EX1, No. 5,§ 1, eff. 9/14/2023.

Added by Act 2021, No. 904,§ 1, eff. 7/28/2021.