Section 1000.100 Definitions

Section 1000.100  Definitions

"Act" means the Invest

in Kids Act [35 ILCS 40]

.

"Authorized contribution"

means the contribution amount that is listed on the contribution authorization

certificate issued to the taxpayer.

"Board"

means the State Board of Education.

"Certificate of receipt"

or "COR" means a certificate issued by the scholarship granting organization

to a taxpayer pursuant to Section 1000.500.

"Contribution" means

a donation made by

the

taxpayer during the taxable year for providing

scholarships as provided in the Act.

"Contribution authorization

certificate" or "CAC" means a certificate issued by the

Department to a taxpayer pursuant to Section 1000.400.

"Custodian" means,

with respect to eligible students, an Illinois resident who is a parent or

legal guardian of the eligible student or students.

In cases in which the

parent or legal guardian is unwilling or unable to act for the eligible student

for purposes of the Invest in Kids Act, the person with whom the eligible

student is living, such as a foster parent, will be considered the custodian.

"Department"

means the Department of Revenue.

"Eligible student"

means a child who:

is a member of a household

whose federal adjusted gross income the year before he or she initially

receives a scholarship under this program, as determined by the Department,

does not exceed 300% of the federal poverty level and, once the child receives a

scholarship, does not exceed 400% of the federal poverty level;

is eligible to attend a public

elementary school or high school in Illinois in the semester immediately

preceding the semester for which he or she first receives a scholarship or is

starting school in Illinois for the first time when he or she first receives a

scholarship; and

resides in Illinois while

receiving a scholarship.

"Eligible student" also

means foster children who are under the legal responsibility of a foster care

agency or court

high school in Illinois in the semester immediately

preceding the semester for which he or she first receives a scholarship or is

starting school in Illinois for the first time when he or she first receives a

scholarship; and

resides in Illinois while

receiving a scholarship.

"Eligible student" also

means foster children who are under the legal responsibility of a foster care

agency or court.

"Family member" means

a parent, child, or sibling, whether by whole blood, half blood, or adoption;

spouse; or stepchild.

"Federal poverty level"

means the poverty guidelines established each year by the U.S. Department of

Health and Human Services under the authority of 42 U.S.C. 9902(2) and

published in the Federal Register.

"Focus district"

means a school district, as determined by the Illinois State Board of

Education, which has a school that is either:

a school that has one or more

subgroups in which the average student performance is at or below the State

average for the lowest 10% of student performance in that subgroup; or

a school with an average

graduation rate of less than 60% and not identified for priority.

For purposes of this definition, "subgroups"

means "subgroup of students" as defined in the Every Student Succeeds

Act (P.L. 114-95).

"Household" means an

individual or group of individuals living together in a room or group of rooms

as a housing unit.

"Household income" means

the combined federal adjusted gross income of the members of a household.

Household income does not include the federal adjusted gross income of a child

residing in a household who is under 18 years of age and attending an

elementary or secondary school on a full time basis.  Foster children under the

legal responsibility of a foster care agency or court are deemed to have a

household income that does not exceed 185% of the poverty level

he members of a household.

Household income does not include the federal adjusted gross income of a child

residing in a household who is under 18 years of age and attending an

elementary or secondary school on a full time basis.  Foster children under the

legal responsibility of a foster care agency or court are deemed to have a

household income that does not exceed 185% of the poverty level.

"Jointly administered CTE

program" means a program or set of programs within a non-public school

located in Illinois, as determined by the State Board of Education pursuant to

Section 7.5 of

the

Act.

"Necessary costs and fees"

includes the customary charge for instruction and use of facilities in general

and the additional fixed fees charged for specified purposes that are required

generally of non-scholarship recipients for each academic period for which the

scholarship applicant actually enrolls, including costs associated with student

assessments, but does not include fees payable only once and other contingent

deposits that are refundable in whole or in part.

Necessary costs and fees

are determined by the Board pursuant to 23 Ill. Adm. Code 425.100.

"Participating qualified

school" or "participating school" means a qualified school that

has not been determined to be ineligible by the Board under Section

1000.700(c).

"Person" means an

individual, corporation, company, association, partnership, unit of local

government, state agency, federal agency, or other legal entity.

"Qualified contribution"

means the authorized contribution made by a taxpayer to a scholarship granting

organization for which the taxpayer has received a certificate of receipt from

such organization.

"Qualified school"

means a non-public school located in Illinois and recognized by the Board

pursuant to Section 2-3.25o of the School Code

[105 ILCS 5] or that is

registered and becomes

recognized by the Board pursuant

to Section 2-3.25o of the School Code prior to receiving scholarship funds

pursuant to the Ac

t

ich the taxpayer has received a certificate of receipt from

such organization.

"Qualified school"

means a non-public school located in Illinois and recognized by the Board

pursuant to Section 2-3.25o of the School Code

[105 ILCS 5] or that is

registered and becomes

recognized by the Board pursuant

to Section 2-3.25o of the School Code prior to receiving scholarship funds

pursuant to the Ac

t.  “Qualified school” includes technical academies as

defined herein.

"Scholarship" means

an educational scholarship awarded

by an SGO

to an eligible student to

attend a qualified school of their custodians' choice in an amount not

exceeding

the lesser of

the necessary costs and fees to attend that

school

or the statewide average operational expense per student among

public schools, except as provided in Section 1000.600(f)(2)

.

"Scholarship granting

organization" or "SGO" means an entity that:

is exempt from taxation under section

501(c)(3) of the Internal Revenue Code;

uses at least 95% of the

qualified contributions received during a taxable year for scholarships;

provides scholarships to

students according to the guidelines of the

Invest in Kids

Act;

deposits and holds qualified

contributions and any income derived from qualified contributions in an account

that is separate from the organization's operating fund or other funds until

such qualified contributions or income are withdrawn for use; and

is approved to

issue certificates of receipt.

"Taxpayer" means any

individual, corporation, partnership, trust, or other entity subject to the

Illinois income tax.  For purposes of the Act, 2 individuals filing a joint

return shall be considered one taxpayer.

[35 ILCS 40/5]

"Technical academy"

means a non-public school located in Illinois that: (1) registers with the

Board pursuant to Section 2-3.25 of the School Code; and (2) operates or will

operate a jointly administered CTE program as the primary focus of the school

bject to the

Illinois income tax.  For purposes of the Act, 2 individuals filing a joint

return shall be considered one taxpayer.

[35 ILCS 40/5]

"Technical academy"

means a non-public school located in Illinois that: (1) registers with the

Board pursuant to Section 2-3.25 of the School Code; and (2) operates or will

operate a jointly administered CTE program as the primary focus of the school.

To maintain its status as a technical academy, the non-public school must

obtain recognition from the Board pursuant to Section 2-3.25o of the

School

Code within 2 calendar years of its registration with the Board.