Reference is to the bill as introduced.
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/ SECTION 1. Part IA of H. 3701 of 2015, the general appropriations bill for Fiscal Year 2015-16, is amended by increasing specific general fund appropriations contained therein by amounts provided herein. References in these sections are to sections and subdivisions of those sections in Part IA of H. 3701 of 2015.
II. PROGRAM AND SERVICES
3. MEDICAL ASSISTANCE PAYMENT
CASE SERVICES
G. CLTC-COMMUNITY LONG-TERM CARE
5,000,000
II. PROGRAM AND SERVICES
3. MEDICAL ASSISTANCE PAYMENT
CASE SERVICES
V. COORDINATED CARE
39,820,000
II. PROGRAM AND SERVICES
3. MEDICAL ASSISTANCE PAYMENT
CASE SERVICES
Z. BEHAVIORAL HEALTH SERVICES
5,000,000
II. PROGRAMS AND SERVICES
F. CHILD SUPPORT ENFORCEMENT
OTHER OPERATING
EXPENSES 2,600,000
IV. NON-RECURRING APPROPRIATIONS
ECONOMIC DEVELOPMENT
INFRASTRUCTURE
70,000,000
III. OFFICE OF CIRCUIT PUBLIC DEFENDERS
SPECIAL ITEM:
DEFENSE OF INDIGENTS
PER CAPITA
6,080,000
III. NON-RECURRING
BONUS PAY
23,500,000
I. GENERAL OBLIGATION BOND (G.O.)
BONDS SUBJECT TO DEBT
SERVICE LIMITATION:
ECONOMIC DEVELOPMENT
BONDS 16,425,000
SECTION 2 Part IA of H. 3701 of 2015, the general appropriations bill for Fiscal Year 2015-16, is amended by increasing specific EIA other fund appropriations contained therein by amounts provided herein. References in these sections are to sections and subdivisions of those sections in Part IA of H. 3701 of 2015.
XII. EDUCATION IMPROVEMENT ACT
A. STANDARDS, TEACHING, LEARNING,
ACCOUNT.
1. STUDENT LEARNING
MODERNIZE
VOCATIONAL
EQUIPMENT
6,538,722
READING COACHES
4,961,278
EEDA
10,000,000
SECTION 3. Part IA of H. 3701 of 2015, the general appropriations bill for Fiscal Year 2015-16, is amended by decreasing specific general fund appropriations contained therein by amounts provided herein. References in these sections are to sections and subdivisions of those sections in Part IA of H. 3701 of 2015.
I. AID TO SUBDIVISIONS-
DEPT. OF REVENUE
DISTRIBUTION TO
SUBDIVISIONS:
AID TO COUNTIES -
HOMESTEAD
EXEMPTION FUND
20,425,000
SECTION 4. Part IB of H. 3701 of 2015, the general appropriations bill for Fiscal Year 2015-16, is amended as provided in this section. References in this section are to Part IB of H. 3701 of 2015 and the provisions contained herein shall supersede like provisions in H. 3701 of 2015.
1.68. (SDE: Educational
Credit for Exceptional Needs Children) (A) As used in
this proviso:
(1)
'Independent school' means a school, other
than a public school, at which the compulsory attendance
requirements of Section 59-65-10 may be met and that does not
discriminate based on the grounds of race, color, religion, or
national origin.
(2)
'Parent' means the natural or adoptive
parent or legal guardian of a child.
(3)
'Qualifying student' means a student who is
a South Carolina resident and who is eligible to be enrolled in
a South Carolina secondary or elementary public school at the
kindergarten or later year level for the current school
year.
(4)
'Resident public school district' means the
public school district in which a student resides.
(5)
'Tuition' means the total amount of money
charged for the cost of a qualifying student to attend an
independent school including, but not limited to, fees for
attending the school and school-related transportation.
(6)
'Eligible school' means an independent
school including those religious in nature, other than a public
school, at which the compulsory attendance requirements of
Section 59-65-10 may be met, that:
(a)
offers a general education to primary or
secondary school students;
(b)
does not discriminate on the basis of race,
color, or national origin;
(c)
is located in this State;
(d)
has an educational curriculum that includes
courses set forth in the state's diploma requirements and where
the students attending are administered national achievement or
state standardized tests, or both, at progressive grade levels
to determine student progress;
(e)
has school facilities that are subject to
applicable federal, state, and local laws; and
(f)
is a member in good standing of the Southern
Association of Colleges and Schools, the South Carolina
Association of Christian Schools or the South Carolina
Independent Schools Association.
(7)
'Nonprofit scholarship funding organization'
means a charitable organization that:
(a)
is exempt from federal tax under Section
501(a) of the Internal Revenue Code by being listed as an exempt
organization in Section 501(c)(3) of the Code;
(b)
allocates, after its first year of
operation, at least ninety-five percent of its annual
contributions and gross revenue received during a particular
year to provide grants for tuition, transportation, or textbook
expenses (collectively hereinafter referred to as tuition) or
any combination thereof to children enrolled in an eligible
school meeting the criteria of this section, and incurs
administrative expenses annually, after its first year of
operation, of not more than five percent of its annual
contributions and revenue for a particular year;
(c)
allocates all of its funds used for grants
on an annual basis to children who are 'exceptional needs'
students as defined herein;
(d)
does not provide grants solely for the
benefit of one school, and if the Department of Revenue
determines that the nonprofit scholarship funding organization
is providing grants to one particular school, the tax credit
allowed by this section may be disallowed;
(e)
does not have as a volunteer, contractor,
consultant, fundraiser or member of its governing board any
parent, legal guardian, or member of their immediate family who
has a child or ward who is currently receiving or has received a
scholarship grant authorized by this section from the
organization within one year of the date the parent, legal
guardian, or member of their immediate family became a board
member; and
(f)
does not have as a member of its governing
board or an employee, volunteer, contractor, consultant, or
fundraiser who has been convicted of a felony, or who has
declared bankruptcy within the last seven years;
(g)
does not release personally identifiable
information pertaining to students or donors or use information
collected about donors, students or schools for financial gain;
and
(h)
must not place conditions on schools
enrolling students receiving scholarships to limit the ability
of the schools to enroll students accepting grants from other
nonprofit scholarship funding organizations.
(8)
'Person' means an individual, partnership,
corporation, or other similar entity.
(9)
'Transportation' means transportation to and
from school only.
(B) A
person is entitled to a tax credit against income taxes imposed
pursuant to Chapter 6, Title 12 or bank taxes imposed pursuant
to Chapter 11, Title 12 for the amount of money the person
contributes to a nonprofit scholarship funding organization up
to the limits of this proviso if:
(1)
the contribution is used to provide grants
for tuition, transportation, or textbook expenses or any
combination thereof to exceptional needs children enrolled in
eligible schools who qualify for these grants under the
provisions of this section; and
(2)
the person does not designate a specific
child or school as the beneficiary of the contribution.
(C)
Grants may be awarded by a scholarship funding
organization in an amount not exceeding ten thousand dollars or
the total cost of tuition, whichever is less, for qualifying
students with 'exceptional needs' to attend an independent
school. Prior to awarding any grant, a scholarship funding
organization must receive written documentation from the parent
documenting that the qualifying student is an exceptional needs
child. Upon approving the application, the scholarship funding
organization must issue a check to the eligible school in the
name of the qualifying student. In the event that the
qualifying student leaves or withdraws from the school for any
reason prior to the end of the semester or school year and does
not re-enroll within thirty days, then the eligible school must
return a prorated amount of the grant to the scholarship funding
organization based on the number of days the qualifying student
was enrolled in the school during the semester or school year
within sixty days of the qualifying student's departure. An
'exceptional needs' child is defined as a child:
(1)
(a) who has been
evaluated in accordance with South Carolina's evaluation
criteria, as set forth in S.C. Code Ann. Regs. 43-243.1, and
determined eligible as a child with a disability who needs
special education and related services, in accordance with the
requirements of Section 300.8 of the Individuals with
Disabilities Education Act; or
(b)
who has been diagnosed within the last three
years by a licensed speech-language pathologist, psychiatrist,
or medical, mental health, psycho-educational, or other
comparable licensed healthcare provider as having a
neurodevelopmental disorder; a substantial sensory or physical
impairment (such as deaf, blind, or orthopedic disability); or
some other disability or acute or chronic condition that
significantly impedes the student's ability to learn and succeed
in school without specialized instructional and associated
supports and services tailored to the child's unique needs;
and
(2) the child's parents or
legal guardian believes that the services provided by the school
district of legal residence do not sufficiently meet the needs
of the child.
(D)
(1) (a) The tax
credits authorized by subsection (B) may not exceed cumulatively
a total of eight million dollars for contributions made on
behalf of 'exceptional needs' students. If the Department of
Revenue determines that the total of such credits claimed by all
taxpayers exceeds this amount, it shall allow credits only up to
those amounts on a first come, first serve basis.
(b)
The department shall establish an
application process to determine the amount of credit available
to be claimed. The receipt of the application by the department
will determine priority for the credit. Subject to the
provisions of item (5), contributions must be made on or before
June 30, 2015, in order to claim the credit. The credit must be
claimed on the return for tax year that the contribution is
made.
(2)
A taxpayer may not claim more than sixty
percent of their total tax liability for the year in
contribution towards the tax credit authorized by subsection
(B). This credit is not refundable.
(3)
The Department of Revenue shall prescribe
the form and manner of proof required to obtain the credit
authorized by subsection (B). Also, the department shall
develop a method of informing taxpayers if either of the credit
limits are met at any time during the current fiscal year.
(4)
A person may claim a credit under subsection
(B) for contributions made between July 1, 2014 and June 30,
2015.
(E) A
corporation or entity entitled to a credit under subsection (B)
may not convey, assign, or transfer the deduction or credit
authorized by this section to another entity unless all of the
assets of the entity are conveyed, assigned, or transferred in
the same transaction.
(F)
Except as otherwise provided, neither the Department of
Education, the Department of Revenue, nor any other state agency
may regulate the educational program of an independent school
that accepts students receiving scholarship grants pursuant to
this proviso.
(G)
(1) The Education Oversight Committee,
as established in Chapter 6, Title 59, is responsible for
determining if an eligible school meets the criteria established
by subsection (A)(6), and shall publish an approved list of such
schools meeting this criteria below. For this purpose, it also
shall promulgate regulations further enumerating the specifics
of this criteria. In performing this function, the Education
Oversight Committee shall establish an advisory committee made
up of not more than nine members including parents, and
representatives of independent schools and independent school
associations. The advisory committee shall provide
recommendations to the Education Oversight Committee on the
content of these regulations and any other matters requested by
the Education Oversight Committee.
(2)
(a) By the first day of
August for the current fiscal year, the Education Oversight
Committee, on its website available to the general public, shall
provide a list with addresses and telephone numbers of nonprofit
scholarship funding organizations in good standing which provide
grants under this proviso, and a list of approved independent
schools which accept grants for eligible students and which in
its determination are in compliance with the requirements of
subsection (A)(6).
(b)
Student test scores, by category, on
national achievement or state standardized tests, or both, for
all grades tested and administered by an eligible school
receiving or entitled to receive scholarship grants under this
proviso must be transmitted to the Education Oversight Committee
which in turn shall publish this information on its website with
the most recent scores by category included.
(3)
Any independent school not determined to be
an eligible school under the provisions of this proviso may seek
review by filing a request for a contested case hearing with the
Administrative Law Court in accordance with the court's rules of
procedure.
(4)
The Education Oversight Committee, after
consultation with its nine-member advisory committee, may exempt
an independent school having students with exceptional needs who
receive scholarship grants pursuant to this proviso from the
curriculum requirements of subsection (A)(6)(d).
(H)
(1) Every nonprofit scholarship
funding organization providing grants under subsection (C),
shall cause an outside auditing firm to conduct a comprehensive
financial audit of its operations in conformity with generally
accepted accounting principles and shall furnish the same within
thirty days of its completion and acceptance to the Secretary of
State and Department of Revenue which must be made available by
them on their website for public review. The audit must also
document, at a minimum, the total number of grants awarded, the
total amount of each grant, and the names of the eligible
schools receiving grants on behalf of the eligible students.
(2)
Every independent school accepting grants
for eligible students shall cause to be conducted a compliance
audit by an outside entity or auditing firm examining its
compliance with the provisions of this proviso, and shall
furnish the same within thirty days of its completion and
acceptance to the Secretary of State and Department of Revenue
which must be made available by them on their website for public
review.
(3)
A nonprofit scholarship funding organization
may transfer funds to another nonprofit scholarship funding
organization, especially in the event that the organization
cannot distribute the funds in a timely manner or if the
organization ceases to exist. None of the funds that are
transferred by one nonprofit scholarship funding organization to
another may be considered by the former organization when
calculating its administrative expenses.
(A) As used in
this paragraph:
(1)
'Eligible school' means an
independent school including those religious in nature, other
than a public school, at which the compulsory attendance
requirements of Section 59-65-10 may be met, that:
(a)
offers a general education to primary or
secondary school students;
(b)
does not discriminate on the basis of
race, color, or national origin;
(c)
is located in this State;
(d)
has an educational curriculum that
includes courses set forth in the state's diploma
requirements and where the students attending are administered
national achievement or state standardized tests, or both, at
progressive grade levels to determine student progress;
(e)
has school facilities that are subject to
applicable federal, state, and local laws; and
(f)
is a member in good standing of the
Southern Association of Colleges and Schools, the South Carolina
Association of Christian Schools, or the South Carolina
Independent Schools Association.
(2)
'Exceptional needs child'
means a child:
(a)(i) who has been
evaluated in accordance with this State's evaluation
criteria, as set forth in S.C. Code Ann. Regs. 43-243.1, and
determined eligible as a child with a disability who needs
special education and related services, in accordance with the
requirements of Section 300.8 of the Individuals with
Disabilities Education Act; or
(ii)
who has been diagnosed within the last
three years by a licensed speech-language pathologist,
psychiatrist, or medical, mental health, psychoeducational, or
other comparable licensed health care provider as having a
neurodevelopmental disorder, a substantial sensory or physical
impairment such as deaf, blind, or orthopedic disability, or
some other disability or acute or chronic condition that
significantly impedes the student's ability to learn and
succeed in school without specialized instructional and
associated supports and services tailored to the child's
unique needs; or
(b)
the parents or legal guardian believes
that the services provided by the school district of legal
residence do not sufficiently meet the needs of the child.
(3)
'Foster child' means a
child who is currently or was during the preceding school year,
a resident at a Child Caring Facility, Foster Home, or
Residential Group Care Home as defined by Section 63-1-40;
and
(4)
'Independent school' means
a school, other than a public school, at which the compulsory
attendance requirements of Section 59-65-10 may be met and that
does not discriminate based on the grounds of race, color,
religion, or national origin.
(5)
'Nonprofit scholarship funding
organization' means a charitable organization that:
(a)
is exempt from federal tax pursuant to
Section 501(a) of the Internal Revenue Code by being listed as
an exempt organization in Section 501(c)(3) of the Code;
(b)
allocates at least ninety-seven percent
of its annual contributions and gross revenue received during a
particular year to provide grants for tuition to children
enrolled in an eligible school meeting the criteria of this
paragraph, and incurs administrative expenses annually of not
more than three percent nor more than $200,000 in the aggregate,
whichever is less, of its annual contributions and revenue for a
particular year to cover its operational costs;
(c)
allocates all of its funds used for
grants on an annual basis to children who are exceptional needs
students or foster children;
(d)
does not provide grants solely for the
benefit of one school, and if the Department determines that the
nonprofit scholarship funding organization is providing grants
to one particular school, the tax credit allowed by this
paragraph may be disallowed;
(e)
does not have as a volunteer, contractor,
consultant, fundraiser or member of its governing board any
parent, legal guardian, or member of their immediate family who
has a child or ward who is currently receiving or has received a
scholarship grant authorized by this paragraph from the
organization within one year of the date the parent, legal
guardian, or member of their immediate family became a board
member;
(f)
does not have as a member of its
governing board or an employee, volunteer, contractor,
consultant, or fundraiser who has been convicted of a
felony;
(g)
does not release personally identifiable
information pertaining to students or donors or use information
collected about donors, students or schools for financial gain;
and
(h)
must not place conditions on schools
enrolling students receiving scholarships to limit the ability
of the schools to enroll students accepting grants from other
nonprofit scholarship funding organizations.
(6)
'Parent' means the natural
or adoptive parent or legal guardian of a child.
(7)
'Person' means an
individual, partnership, corporation, or other similar
entity.
(8)
'Qualifying student' means
a student who is an exceptional needs child or foster child, a
South Carolina resident, and who is eligible to be enrolled in a
South Carolina secondary or elementary public school at the
kindergarten or later year level for the applicable school
year.
(9)
'Resident public school
district' means the public school district in which a
student resides.
(10)
'Transportation' means
transportation to and from school only.
(11)
'Tuition' means the total
amount of money charged for the cost of a qualifying student to
attend an independent school including, but not limited to, fees
for attending the school, textbook fees, and school-related
transportation.
(12)
'Department' means the
Department of Revenue.
(B)(1)
A person is entitled to a tax credit against income
taxes imposed pursuant to Chapter 6, Title 12, or bank taxes
imposed pursuant to Chapter 11, Title 12 for the amount of cash
and the monetary value of any publicly traded securities the
person contributes to a nonprofit scholarship funding
organization up to the limits of this paragraph if:
(a)
the contribution is used to provide
grants for tuition to exceptional needs children or foster
children enrolled in eligible schools who qualify for these
grants under the provisions of this paragraph; and
(b)
the person does not designate a specific
child or school as the beneficiary of the contribution.
(2)
An individual is entitled to a refundable
tax credit against income taxes imposed pursuant to Chapter 6,
Title 12, or bank taxes imposed pursuant to Chapter 11, Title 12
for the amount of cash and the monetary value of any publicly
traded securities, not exceeding ten thousand dollars per child,
the individual contributes as tuition for exceptional needs
children or foster children within their custody or care and
enrolled in eligible schools who qualify for these grants under
the provisions of this paragraph. However, if a child within
the care and custody of an individual receives a tuition
scholarship from a nonprofit scholarship funding organization,
then the individual may only claim a credit equal to the
difference of ten thousand dollars and the amount of the
scholarship.
(C)
Grants may be awarded by a scholarship funding
organization in an amount not exceeding ten thousand dollars or
the total cost of tuition, whichever is less, for qualifying
students with exceptional needs or qualifying foster children to
attend an independent school. Before awarding any grant, a
scholarship funding organization must receive written
documentation documenting that the qualifying student is an
exceptional needs child or foster child. Upon approving the
application, the scholarship funding organization must issue a
check to the eligible school in the name of the qualifying
student. In the event that the qualifying student leaves or
withdraws from the school for any reason before the end of the
semester or school year and does not reenroll within thirty
days, then the eligible school must return a prorated amount of
the grant to the scholarship funding organization based on the
number of days the qualifying student was enrolled in the school
during the semester or school year within sixty days of the
qualifying student's departure.
(D)(1)(a)
The tax credits authorized by subsection (B) may not
exceed cumulatively a total of twelve million dollars for
contributions made on behalf of exceptional needs students and
foster children. The cumulative maximum total for credits
authorized by subsection (B)(1) may not exceed eight million
dollars and the cumulative maximum total for credits authorized
by subsection (B)(2) may not exceed four million dollars. If
the department determines that the total of such credits claimed
by all taxpayers exceeds either limit amount, it shall allow
credits only up to those amounts on a first come, first served
basis.
(b)
The department shall establish an
application process to determine the amount of credit available
to be claimed. The receipt of the application by the department
shall determine priority for the credit. Subject to the
provisions of item (5), contributions must be made on or before
June 30, 2016, in order to claim the credit. The credit must be
claimed on the return for the tax year that the contribution is
made.
(2)
A taxpayer may not claim more than sixty
percent of their total tax liability for the year in
contribution towards the tax credit authorized by subsection
(B)(1). This credit is not refundable.
(3)
If a taxpayer deducts the amount of the
contribution on the taxpayer's federal return and claims
the credit allowed by this paragraph, then the taxpayer must add
back the amount of the deduction for purposes of South Carolina
income taxes.
(4)
The department shall prescribe the form
and manner of proof required to obtain the credit authorized by
subsection (B). Also, the department shall develop a method of
informing taxpayers if the credit limit is met at any time
during Fiscal Year 2015-16.
(5)
A person only may claim a credit pursuant
to subsection (B) for contributions made between July 1, 2015
and June 30, 2016.
(E)
A corporation or entity entitled to a credit under
subsection (B) may not convey, assign, or transfer the credit
authorized by this paragraph to another entity unless all of the
assets of the entity are conveyed, assigned, or transferred in
the same transaction.
(F)
Except as otherwise provided, neither the Department of
Education, the Department of Revenue, nor any other state agency
may regulate the educational program of an independent school
that accepts students receiving scholarship grants pursuant to
this paragraph.
(G)(1)
By August 1, 2015, each independent school must apply
to the Education Oversight Committee to be considered an
eligible institution for which it may receive contributions from
a nonprofit scholarship funding organization for which the tax
credit allowed by this paragraph is allowed. The Education
Oversight Committee, as established in Chapter 6, Title 59, is
responsible for determining if an eligible school meets the
criteria established by subsection (A)(1), and shall publish an
approved list of such schools meeting the criteria. If an
independent school does not apply to be an eligible school, the
independent school may not be published as an approved school,
and contributions to that school shall not be allowed for
purposes of the credit allowed by this paragraph. The Education
Oversight Committee must publish the approved list of schools on
its website by September first of each year, and the list must
include their names, addresses, telephone numbers, and if
available, website addresses. Also, the score reports and
audits received by the Education Oversight Committee pursuant to
items (2)(b) and (c) must be published with the list. The
Education Oversight Committee shall summarize or redact the
score reports if necessary to prevent the disclosure of
personally identifiable information. For this purpose, it also
shall promulgate regulations further enumerating the specifics
of this criteria. In performing this function, the Education
Oversight Committee shall establish an advisory committee made
up of not more than nine members including parents, and
representatives of independent schools and independent school
associations. The advisory committee shall provide
recommendations to the Education Oversight Committee on the
content of these regulations and any other matters requested by
the Education Oversight Committee.
(2)
An independent school's
application for consideration as an eligible institution must
contain:
(a)
the number and total amount of grants
received from each nonprofit scholarship funding organization in
the preceding fiscal year;
(b)
Student test scores, by category, on
national achievement or state standardized tests, or both, for
all grades tested and administered by the school receiving or
entitled to receive scholarship grants pursuant to this
paragraph in the previous fiscal year;
(c)
a copy of a compilation, review, or
compliance audit of the organization's financial
statements, conducted by a certified public accounting firm;
and
(d)
a certification by the independent school
that it meets the definition of an eligible school as that term
is defined in subsection (A)(1) and that the report is true,
accurate, and complete under penalty of perjury in accordance
with Section 16-9-10.
(3)
Any independent school not determined to
be an eligible school pursuant to the provisions of this
paragraph may seek review by filing a request for a contested
case hearing with the Administrative Law Court in accordance
with the court's rules of procedure.
(4)
The Education Oversight Committee, after
consultation with its nine-member advisory committee, may exempt
an independent school having students with exceptional needs who
receive scholarship grants pursuant to this paragraph from the
curriculum requirements of subsection (A)(1)(d).
(H)(1)
By August first of each year, each nonprofit
scholarship funding organization must apply to the Department to
be considered an eligible organization for which its
contributors are allowed the tax credit allowed by this
paragraph. If a nonprofit scholarship funding organization does
not apply, the organization may not be published as an approved
organization, and contributions to that organization shall not
be allowed for purposes of the credit allowed by this paragraph.
A nonprofit scholarship funding organization's
application must contain:
(a)
the number and total amount of grants
issued to eligible schools in the preceding fiscal year;
(b)
for each grant issued to an eligible
school in the preceding fiscal year, the identity of the school
and the amount of the grant;
(c)
an itemization and detailed explanation
of any fees or other revenues obtained from or on behalf of any
eligible schools;
(d)
a copy of the organization's Form
990 or other comparable federal submission that indicates the
provisions of the Internal Revenue Code under which the
organization has been granted exempt status for purposes of
federal taxation;
(e)
a copy of a compilation, review, or audit
of the organization's financial statements, conducted by
a certified public accounting firm;
(f)
the criteria and
eligibility requirements for scholarship awards; and
(g)
a certification by the organization that
it meets the definition of a nonprofit scholarship funding
organization as that term is defined in subsection (A)(4) and
that the report is true, accurate, and complete under penalty of
perjury in accordance with Section 16-9-10.
(2)
By receiving the application materials
and approving the organization as an eligible organization
pursuant to item (1), the department is not determining that the
organization meets all of the requirements of a qualified
nonprofit scholarship funding organization and the organization
remains subject to examination as provided for pursuant to
subsection (I).
(3)
The department has authority to disclose
the names of qualifying nonprofit scholarship funding
organizations to the Education Oversight Committee. The
department also may disclose to the Education Oversight
Committee the names of organizations that applied but were not
qualified by the department and those organizations whose
eligibility has been revoked in accordance with subsection
(I)(2), as well as the reason the application of the
organization was not accepted or the reason its qualification
was revoked.
(4)
By September first of each year, the
Education Oversight Committee must publish on its website a list
of all qualifying nonprofit scholarship funding organizations,
provided by the department, to include their names, addresses,
telephone numbers, and if available, website addresses. Also,
the results of the audit required by item (1)(e) must be
published with the list.
(I)(1)
The department has authority to oversee, audit, and
examine the nonprofit scholarship funding organizations,
including determining whether the nonprofit scholarship funding
organization is being operated in a manner consistent with the
requirements for an IRC Section 501(c)(3) organization or is in
compliance with any other provision of this paragraph.
(2)(a) If at any time during
the year, the department has evidence, through audit or
otherwise, that a nonprofit scholarship funding organization is
not being operated in a manner consistent with the requirements
for operating an IRC Section 501(c)(3) organization or is not in
compliance with any other provision of this paragraph, the
department may immediately revoke the organization's
participation in the program and must notify the organization
and the Education Oversight Committee in writing of the
revocation.
(b)
Notice of Revocation may be provided to
the organization by personal delivery to the organization, by
first class mail to the last known address of the organization,
or by other means reasonably designed to provide notice to the
organization.
(c)
Any donations made following the date the
notice of revocation is received by the organization or in the
case of delivery by mail ten days after the notice of revocation
was mailed, will not qualify for the credit and the donated
funds must be returned to the donor by the organization. This
paragraph shall not limit the department's authority to
deny any tax credit or other benefit provided by this paragraph
if the circumstances warrant.
(d)(i) Within thirty days
after the day on which the organization is notified of the
revocation, the organization may request a contested hearing
before the Administrative Law Court. Within thirty days after a
request for a contested case hearing is received by the
Administrative Law Court, an administrative law judge shall hold
the contested case hearing and determine whether the revocation
was reasonable under the circumstances. The department has the
burden of proof of showing that the revocation was reasonable
under the circumstances. The revocation is
'reasonable' if the department has some credible
evidence to believe that the organization is not being operated
in a manner consistent with the requirements for operating an
IRC Section 501(c)(3) organization or is not in compliance with
any other provision of this paragraph. The decision made by the
administrative law judge is final and conclusive and may not be
reviewed by any court. If the organization does not request a
contested case hearing within thirty days of the immediate
revocation, the revocation shall become permanent.
(ii)
If the administrative law judge
determines that the revocation was reasonable, the
administrative law judge shall remand the case to the department
to issue a department determination for permanent revocation
within the time period determined by the judge. The organization
may appeal this department determination in accordance with
Section 12-60-460. At the contested case hearing on the
department determination, the parties can raise new issues and
arguments in addition to those issues and arguments previously
presented at the revocation hearing.
(iii) If the administrative
law judge determines that immediate revocation is not
reasonable, the revocation shall be lifted and the organization
may resume accepting donations and award scholarships hereunder.
The department may still issue a department determination in
accordance with Section 12-60-450(E)(2).
(iv)
If at any time during the process, the
department believes the organization is in compliance, the
department, in its sole discretion, may reinstate the
organization and notify the Education Oversight Committee.
(v)
Following the permanent revocation of a
nonprofit scholarship funding organization, the Education
Oversight Committee has the authority to oversee the transfer of
donated funds of the revoked organization to other nonprofit
scholarship funding organizations.
(J)
A nonprofit scholarship funding organization may
transfer funds to another nonprofit scholarship funding
organization, especially in the event that the organization
cannot distribute the funds in a timely manner or if the
organization ceases to exist. None of the funds that are
transferred by one nonprofit scholarship funding organization to
another may be considered by the former organization when
calculating its administrative expenses.
112.1. (DS: Excess Debt
Service Funds Carry Forward) Excess Debt Service funds from
Fiscal Year 2013-14 2014-15
may must be carried forward and
expended for debt service purposes in Fiscal
Year 2014-15 2015-16 to pay down general
obligation bond debt for which the state (1) is paying the
highest rate of interest or (2) will achieve relief in
constrained debt capacity.
117.138. (GP: $800 Employee Bonus Pay) From the funds appropriated in Part IA, Section 106, Statewide Employee Benefits for Bonus Pay, effective on the first pay date that occurs on or after October 16, 2015, the Department of Administration shall allocate to state agencies $23,500,000 to provide for a one-time lump sum bonus. Each permanent state employee, in a full-time equivalent position, who has been in continuous state service for at least six months prior to July 1, 2015, and who earns less than $100,000 shall receive a $800 one-time lump sum payment. This payment is not a part of the state employee's base salary and is not earnable compensation for purposes of employer or employee contributions to respective retirement systems. This appropriation may be used for payments to employees only in the same ratio as the employee's base salary is paid from appropriated sources and the employing agency shall pay the bonus for federal and other funded full-time equivalent positions employees from federal or other funds available to the agency in the proportion that such funds are the source of the employee's salary. The earnings limitation in Proviso 117.55 does not apply to this bonus.
118.17.
(SR: Supplemental Nonrecurring Revenue) (A)
The source of revenue appropriated in subsection
(B) is nonrecurring revenue generated from the following source:
(1)
$150,000,000 from Fiscal Year 2014-15
unobligated general fund revenue as certified by the Board of
Economic Advisors.
This revenue is deemed to
have occurred and is available for use in Fiscal Year 2015-16
after September 1, 2015, following the Comptroller
General's close of the state's books on Fiscal
Year 2014-15.
(B)
The State Treasurer shall disburse the following
appropriation by September 30, 2015, for the purpose stated:
U12
Department of Transportation
State-Owned Secondary Road
Program
$150,000,000
The Department of Transportation shall
distribute the $150,000,000 appropriated above for the
State-Owned Secondary Road Program pursuant to Section
12-28-2740 of the 1976 Code. County Transportation Committees
shall utilize the funds distributed pursuant to this proviso
solely for use on the state-owned secondary road system for
paving, rehabilitation, resurfacing and/or reconstruction, and
bridge repair, replacement, or reconstruction. No funds from
this allocation shall be used for any road, bridge or highway
that is not part of the state owned system.
Unexpended funds appropriated
pursuant to this subsection may be carried forward to succeeding
fiscal years and expended for the same purposes.
SECTION 5. The supplemental appropriations, reductions, and provisions contained in this act shall be combined with the provisions of H. 3701 of 2015, the general appropriations bill for Fiscal Year 2015-16, and be incorporated into Part IA and Part IB of the detail base budget for the succeeding fiscal year.
SECTION 6. All acts or parts of acts inconsistent with any of the provisions of Sections 1, 2, 3, or 4 of this act are suspended for Fiscal Year 2015-16.
SECTION 7. If any part, section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this act, and each and every part, section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other parts, sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.
SECTION 8. Except as otherwise specifically provided, this act takes effect July 1, 2015. /
Renumber sections to conform.
Amend title to conform.