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H. 3204
STATUS INFORMATION
General Bill
Sponsors: Reps. W.D. Smith, Merrill, Altman, Barfield, Cato, Ceips, Chalk, Chellis, Clemmons, Davenport, Delleney, Duncan, Edge, Hagood, Hamilton, Harrison, Haskins, Herbkersman, Hinson, Leach, Loftis, McGee, Owens, Rice, Scarborough, Simrill, J.R. Smith, Tripp, Vaughn, Viers, Witherspoon and Young
Document Path: l:\council\bills\pt\2228sj05.doc
Companion/Similar bill(s): 1166, 3012, 3652, 4054, 4534
Introduced in the House on January 11, 2005
Currently residing in the House Committee on Ways and Means
Summary: Put Parents in Charge Act
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/22/2004 House Prefiled
12/22/2004 House Referred to Committee on Ways and Means
1/11/2005 House Introduced and read first time HJ-124
1/11/2005 House Referred to Committee on Ways and Means HJ-125
1/12/2005 House Member(s) request name removed as sponsor: Pinson
2/1/2005 House Member(s) request name removed as sponsor: G.R.Smith
2/8/2005 House Member(s) request name removed as sponsor: Norman
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO ENACT THE "SOUTH CAROLINA PUT PARENTS IN CHARGE ACT" BY ADDING CHAPTER 15 TO TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, SO AS TO PROVIDE CREDITS FOR CERTAIN TAXES AND LICENSE FEES FOR TUITION PAID TO PUBLIC OR INDEPENDENT SCHOOLS, TO PROVIDE CREDITS FOR CERTAIN TAXES AND LICENSE FEES FOR CONTRIBUTIONS TO SCHOLARSHIP GRANTING ORGANIZATIONS, TO PROVIDE FOR THE REGULATION, REGISTRATION, AND REPORTING OF SCHOLARSHIP GRANTING ORGANIZATIONS, AND TO PROVIDE FOR REPORTING AND ACCOUNTABILITY OF THE IMPLEMENTATION OF THIS CHAPTER.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Title 12 of the 1976 Code is amended by adding:
Section 12-15-10. This chapter may be cited as the 'South Carolina Put Parents in Charge Act'.
Section 12-15-20. The purpose of this chapter is to:
(1) restore parental control of education;
(2) improve public school performance; and
(3) expand educational opportunities for children of families in poverty.
Section 12-15-30. As used in this chapter, unless otherwise required by the context:
(1) 'Average state per pupil expenditure' means, as applicable, an amount determined annually by the department not later than December fifteenth of each year. It should be an estimate of spending for the then current school year, but shall be no lower than actual per pupil spending for the preceding school year, and no higher than one hundred ten percent of actual per pupil spending for the preceding school year. The department shall determine an amount for qualifying students in kindergarten through eighth grade and an amount for qualifying students in ninth grade through twelfth grade. The department shall divide the state's total expenditures for public education for the applicable group by the total number of students in the applicable group. As used in this chapter, 'state's total expenditures for public education' means all direct and indirect expenditures by the State for the applicable group, regardless of the source of funds but excluding federal funds and local funds, and including, but not limited to, expenditures pursuant to the Education Finance Act of 1977, the South Carolina Educational Improvement Act of 1984, the South Carolina Education Accountability Act of 1998, expenditures by the State Department of Education, reimbursements to school districts for the property tax exemption contained in Section 12-37-251, disbursements to school districts for capital improvements funded from sources other than state bond issues, and expenditures for debt service on state bonds issued to fund school district capital improvements. 'Total number of students' means the total number of public school students in the State in the applicable group determined on a headcount basis as of the one hundred thirty-five day count for average daily membership as provided in Section 59-20-40. Expenditures by the State for public education that can not be attributed to a particular group shall be allocated two-thirds to the kindergarten through eighth grade group and one-third to the ninth grade through twelfth grade group.
(2) 'Department' means the South Carolina Department of Revenue.
(3) 'Independent school' means a school, other than a public school, at which the compulsory attendance requirements of Section 59-56-10 may be met and that does not discriminate based on the grounds of race, color, or national origin. 'Independent school' includes home schools as provided in Article 1, Chapter 65, Title 59.
(4) 'Public school' means a public school as defined in Section 59-1-120
(5) 'Qualifying student' means an individual:
(a) who is enrolled at an independent school as a full-time student, as determined by the school, for which the school has a release of information form or who is taught at home pursuant to Article 1, Chapter 65, Title 59;
(b) who is a resident of this State, and, if enrolled in a public school, is not a resident of the school district operating that public school;
(c) who is in kindergarten through grade twelve; and
(d) whose parent's or legal guardian's taxable income for South Carolina income tax purposes for the immediately preceding tax year is seventy-five thousand dollars or less. For purposes of determining if an individual is a qualifying student, the seventy-five thousand dollar amount must be increased by five thousand dollars for each exemption in excess of two that is claimed on the income tax return of the parents or legal guardian. By December fifteenth of each year, the department shall adjust cumulatively the seventy-five thousand dollar amount and the five thousand dollar amount in the same manner that brackets are adjusted in Section 1(f) of the Internal Revenue Code.
(6) 'Receipt' means a document that a school issues to the person that makes a tuition payment on behalf of a qualifying student. The department shall develop the form of the document the content of which must be limited to and include, the name and address of the school; the name, address and social security number of the qualifying student on whose behalf the tuition was paid; the name of the person paying the tuition; the names of all other persons who have paid tuition, in chronological order, during the then current calendar year on behalf of the qualifying student prior to the payment for which the receipt is being issued and including the total tuition paid by the named person; and the date and amount of tuition paid and the aggregate amount of tuition paid for the qualifying student. The document also must contain in the chronological listing the date and amount of tuition paid, or to be paid as evidenced by the notice of scholarship award required to be submitted to the school as provided in Section 12-15-760(B), by a scholarship granting organization if the source of funds for the scholarship is monies for which a credit may be claimed pursuant to Article 5 of this chapter. For a student taught at home pursuant to Article 1, Chapter 65, Title 59, 'receipt' means a document issued by the entity receiving a payment for tuition, which contains the name of the entity receiving the payment; the identity of the goods or services purchased; the date and amount of tuition paid; and, if the receipt is for personal services, the person's taxpayer identification number.
(7) 'Release of information form' means a form developed by a school that states that a parent or the legal guardian of the qualifying student consents to the release of the information contained in the receipt and is consistent with the requirements of 20 U.S.C. Section 1232g, Family Educational Rights and Privacy Act of 1974.
(8) 'Scholarship granting organization' means an organization that is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code, gives scholarships to qualifying students from contributions that may be claimed as a credit pursuant to Article 5 of this chapter, is organized pursuant to South Carolina law and has complied with the provisions of this chapter.
(9) 'School' means a public school or independent school.
(10) 'State' means the government of the State of South Carolina.
(11) 'Tuition' means the amount charged for attending a public school when the student is not a resident of the school district or for attending an independent school. 'Tuition' includes fees necessary for attending the respective school including, but not limited to, enrollment fees and transportation fees. For students taught at home pursuant to Article 1, Chapter 65, Title 59, 'tuition' means expenses incurred for tutors; textbooks; school supplies; computers including hardware and software; fees for membership in an association that sets the academic standards for the student's home schooling program; and academic lessons including, but not limited to, science, math, music, and art. Expenses for tutors or academic lessons may be included in 'tuition' only if the person providing the tutoring or academic lessons is a person other than the student's parent or legal guardian and who meets the requirements for providing the service as set by the standard-setting entity for that student's home school program. 'Tuition' does not include athletic fees.
Section 12-15-40. The department may promulgate regulations to aid in the performance of its duties pursuant to this chapter.
Section 12-15-50. The department may conduct examinations and investigations whenever it believes that the provisions of this chapter have been evaded or violated in any manner. All powers possessed by the department as provided in Title 12 to conduct examinations and investigations apply to examinations and investigations conducted pursuant to this section.
Section 12-15-60. If a student wants to transfer to a different school district, the board of trustees of the school district to which the student wishes to transfer shall approve or disapprove the transfer. If the board of trustees approves the transfer, the board may estimate the tuition to charge the transferring student.
Section 12-15-310. (A) A person is allowed a tax credit for tuition paid for qualifying students to attend a school. The credit may be applied against the person's liability for taxes imposed pursuant to Chapter 6 of this title, license fees imposed pursuant to Chapter 20 of this title, or insurance premium taxes imposed pursuant to Chapter 7 of Title 38. Limitations upon the total amount of liability for taxes or license fees that can be reduced by the use of another credit allowed for that tax or license fee must be computed after the credit allowed by this section is used to reduce a tax or license fee liability pursuant to Chapter 6 or 20 of this title or Chapter 7 of Title 38. The credit may be claimed only by the person who actually paid the tuition except that if the credit is earned by one member of a controlled group of corporations, the credit may be used and applied by that member and by another member of the controlled group of corporations. As used in this article, 'controlled group of corporations' has the same meaning as provided in Section 12-6-3480(5). More than one person may claim a credit for the payment of a portion of the qualifying student's total tuition but only if the person actually paid the portion and the total credit taken by all persons does not exceed, in the aggregate, the limits set in this section. If the person's receipt indicates that the aggregate tuition paid by all persons, including scholarships from scholarship granting organizations if the source of funds for the scholarship is monies for which a credit may be claimed pursuant to Article 5 of this chapter, for the qualifying student exceeds the credit which may be claimed pursuant to this article, then that person may claim the credit only to the extent that the person's tuition payment does not exceed the allowable credit. No credit may be claimed by a person without a receipt. The credit is nonrefundable. A credit claimed pursuant to this section but not used in a taxable year may be carried forward for five years from the taxable year in which the credit is earned by the taxpayer. Credits which are carried forward must be used in the order earned. As used in this article, 'person' has the same meaning as provided in Section 12-2-20.
(B) Except as otherwise provided in this section, the credit claimed for each qualifying student pursuant to this article may not exceed eighty percent of the projected average state per pupil expenditure as determined by the department for the grade group for the qualifying student which is determined based on the highest grade the qualifying student is enrolled in during the calendar year.
(C) Notwithstanding the provisions of subsection (B), for qualifying students who are eligible for free or reduced price meals or for free milk, as determined in accordance with 7 CFR Part 245, Determining Eligibility for Free and Reduced Price Meals and Free Milk in Schools, the credit claimed for each of those qualifying students may not exceed the lesser of:
(1) one hundred percent of the actual tuition paid during the taxable year; or
(2) one hundred percent of the dollar amount set annually in subsection (B).
(D)(1) The credit may be taken for the 2006 tax year only for qualifying students in kindergarten through fourth grade as of the fall 2006 semester or term, except that the credit may not be taken for students who were enrolled in an independent school as of October 1, 2004.
(2) The credit may be taken for the 2007 tax year only for qualifying students in kindergarten through sixth grade as of the fall 2007 semester or term, except that the credit may not be taken for students who were enrolled in an independent school as of October 1, 2004.
(3) The credit may be taken for the 2008 tax year only for qualifying students who were in kindergarten through eighth grade as of the fall 2008 semester or term, except that the credit may not be taken for students who were enrolled in second through eighth grade in an independent school as of October 1, 2004.
(4) The credit may be taken for the 2009 tax year only for qualifying students who were in kindergarten through tenth grade as of the fall 2009 semester or term, except that the credit may not be taken for students who were enrolled in fifth through tenth grade in an independent school as of October 1, 2004.
(5) Beginning with the 2010 tax year, the credit may be taken each year for a qualifying student as provided in this section.
Section 12-15-510. A person is allowed a tax credit for contributions to a scholarship granting organization that will be used in accordance with Section 12-15-750(A). The credit may be applied against the person's liability for taxes imposed pursuant to Chapter 6 of this title, license fees imposed pursuant to Chapter 20 of this title, or insurance premium taxes imposed pursuant to Chapter 7 of Title 38. Limitations upon the total amount of liability for taxes or license fees that can be reduced by the use of another credit allowed for that tax or license fee must be computed after the credit allowed by this section is used to reduce a tax or license fee liability pursuant to Chapter 6 or 20 of this title or Chapter 7 of Title 38. The credit may be claimed only by the person who actually made the contribution except that if the credit is earned by one member of a controlled group of corporations, the credit may be used and applied by that member and by another member of the controlled group of corporations. As used in this article, 'controlled group of corporations' has the same meaning as provided in Section 12-6-3480(5) and 'person' has the same meaning as provided in Section 12-2-20. The credit is nonrefundable. A credit claimed pursuant to this section but not used in a taxable year may be carried forward for five years from the taxable year in which the credit is earned by the taxpayer. Credits which are carried forward must be used in the order earned.
Section 12-15-520. A scholarship granting organization receiving contributions for which the person claims a credit pursuant to this article must segregate the contributions from other funds of the scholarship granting organization.
Section 12-15-710. (A) A scholarship granting organization shall, not later than thirty days after its organization, register with the department as provided in this section. After that, the scholarship granting organization shall, not later than January thirty-first of each year, renew its registration with the department. Each scholarship granting organization registering with the department, whether initial or renewal, shall pay a fee of one hundred dollars.
(B) The registration must be in a form developed by the department and available both electronically and in paper form and be limited to and include:
(1) the full name, address, and telephone number of the scholarship granting organization;
(2) the name, address, and telephone number of the chief administrative official of the scholarship granting organization;
(3) the names, addresses, and telephone numbers of the individuals who serve on the scholarship granting organization's governing body;
(4) the scholarship granting organization's federal taxpayer identification number;
(5) a statement of the scholarship granting organization's status as a 501(c)(3) organization pursuant to the Internal Revenue Code;
(6) a statement that the scholarship granting organization does not discriminate in hiring on the basis of race, color, national origin, or disability; and
(7) certification by an authorized official of the scholarship granting organization that the information contained on the registration statement is true and correct.
(C) A scholarship granting organization must file a supplemental registration statement indicating a substantial change in the information contained in the prior registration statement within thirty days after the date of the change.
(D) The department may revoke or suspend the registration of a scholarship granting organization for a violation of this chapter in accordance with Article 3, Chapter 23, Title 1, the South Carolina Administrative Procedures Act.
(E) Contributions to a scholarship granting organizations that is not registered with the department or during the time that the registration of the scholarship granting organization is revoked or suspended do not qualify for the credit provided in Article 5 of this chapter.
Section 12-15-720. (A) Each scholarship granting organization, not later than June thirtieth of each year, must file a report with the department covering that scholarship granting organization's activities during the most recently completed calendar year.
(B) Each report must be in a form developed by the department and available both electronically and in paper form and be limited to and include:
(1) the full name, address, and telephone number of the reporting scholarship granting organization;
(2) the name, address, and telephone number of the chief administrative official of the scholarship granting organization;
(3) the names, addresses, and telephone numbers of the individuals who serve on the scholarship granting organization's governing body;
(4) the scholarship granting organization's federal taxpayer identification number;
(5) a statement of the scholarship granting organization's status as a 501(c)(3) organization pursuant to the Internal Revenue Code;
(6) a statement of the monies received for which a credit may be claimed pursuant to Article 5 of this chapter during the covered period including:
(a) a listing of the amounts expended by number and amount of scholarships awarded by the school attended by the scholarship recipient and by the public school district in which the qualifying student would attend if the qualifying student were attending a public school;
(b) the total number and total dollar amount of scholarships awarded, the total number and total dollar amount of scholarships awarded to students eligible for free or reduced price meals or for free milk, as determined pursuant to 7 CFR Part 245, Determining Eligibility for Free and Reduced Price Meals and Free Milk in Schools, and the percentage of first-time recipients of scholarships who were enrolled in a public school in the year prior to the award of the scholarship; and
(c) the beginning balance for monies held for administrative expenses, a listing of the expenditures, by category, for administrative expenses including, but not limited to, marketing materials, office supplies, legal services, accounting services, rent, utilities, and compensation of personnel, and the ending balance for monies held for administrative expenses;
(7) a copy of the scholarship granting organization's annual financial and compliance audit of its accounts and records conducted by an independent certified public accountant and in accordance with regulations adopted by the department; and
(8) certification by an authorized official of the scholarship granting organization that the information contained in the report is true and correct.
(C) Information provided to the department pursuant to this section and Section 12-15-710 is available for public inspection and copying pursuant to the Freedom of Information Act. The department shall make information provided to the department pursuant to this section or Section 12-15-710 accessible to the public through the department's website.
Section 12-15-730. A scholarship granting organization shall notify the department whenever the scholarship granting organization receives more than five hundred thousand dollars of contributions in the aggregate in a calendar quarter. The notification must be filed with the department not later than thirty days after the close of the calendar quarter and must inform the department of the total amount of contributions received by the scholarship granting organization for the reporting period.
Section 12-15-740. (A) Scholarship granting organizations that receive or expect to receive fifty thousands dollars or more of contributions in the aggregate in a calendar year shall file and maintain with the department a surety bond in favor of the State executed by a surety company authorized to transact business in this state. Instead of a surety bond, the scholarship granting organization may file with the department letters of credit and certificates of deposit of financial institutions located within the State in which deposits are guaranteed by the federal government or any other financial instrument that the department considers appropriate. The amount of the surety bond, letter of credit, certificate of deposit, or any other instrument filed with the department must be in an amount equal to the aggregate amount of contributions the scholarship granting organization expects to receive during the calendar year. The surety bond must be on a form approved by the department. A surety bond or financial instrument filed with the department must be conditioned to pay a person who sustains a loss as a result of:
(1) the scholarship granting organization's violation of or failure to comply with any requirement of this chapter;
(2) the scholarship granting organization's misapplication or misappropriation of funds received by it; or
(3) an act of fraud or dishonesty committed by the scholarship granting organization in the administration of a scholarship program.
(B) An aggrieved person may institute an action in the county of the person's residence against the scholarship granting organization or the surety, or both, to recover on the surety bond or to recover from the letters of credit, certificates of deposit or other financial instrument accepted by the department.
Section 12-15-750. (A) Contributions to a scholarship granting organization, which qualify for the credit provided in Article 5 of this chapter, must be used by the scholarship granting organization only for the purpose of providing scholarships to qualifying students except that not more than five percent of the contributions may be used for administrative expenses of the scholarship granting organization including, but not limited to, marketing materials, office supplies, legal services, accounting services, rent, utilities, and compensation of personnel. Students taught at home pursuant to Article 1, Chapter 65, Title 59, are eligible for scholarships provided for in this section.
(B)(1) Except as otherwise provided in this section, in a calendar year, a scholarship granting organization may not award a scholarship to a qualifying student, which exceeds eighty percent of the projected average State per pupil expenditure as determined by the department for the grade group for the qualifying student, which is determined based on the grade for which the scholarship applies.
(2) Notwithstanding the provisions of item (1), if the qualifying student is classified as educable mentally handicapped, learning disabilities handicapped, or speech handicapped, then, regardless of the grade for the qualifying student, a scholarship granting organization may not award a scholarship to the qualifying student, which exceeds the lesser of either eighty percent of the amount of the tuition at the qualifying student's school or eighty percent of five thousand six hundred dollars. If the qualifying student is classified as trainable mentally handicapped, emotionally handicapped, orthopedically handicapped, or homebound, then, regardless of the grade for the qualifying student, a scholarship granting organization may not award a scholarship to the qualifying student, which exceeds the lesser of either eighty percent of the amount of the tuition at the qualifying student's school or eighty percent of seven thousand dollars. If the qualifying student is classified as visually handicapped, hearing handicapped, or autistic, then, regardless of the grade for the qualifying student, a scholarship granting organization may not award a scholarship to the qualifying student, which exceeds the lesser of either eighty percent of the amount of the tuition at the qualifying student's school or eighty percent of ten thousand dollars. If a qualifying student may be classified in more than one classification, the classification with the higher dollar amount must be used.
(C) Notwithstanding the provisions of subsection (B), for a qualifying student who is eligible for free or reduced price meals or for free milk, as determined pursuant to 7 CFR Part 245, Determining Eligibility for Free and Reduced Price Meals and Free Milk in Schools, the scholarship from the scholarship granting organization may not exceed the lesser of either one hundred percent of the amount of the tuition at the qualifying student's school or one hundred percent of the dollar amounts set annually in subsection (B).
(D)(1) For calendar year 2006, a scholarship granting organization may award a scholarship only to qualifying students who:
(a) are in kindergarten through fourth grade as of the fall 2006 semester or term; and
(b) were not enrolled in an independent school as of October 1, 2004.
(2) For calendar year 2007, a scholarship granting organization may award a scholarship only to qualifying students who:
(a) are in kindergarten through sixth grade as of the fall 2007 semester or term; and
(b) were not enrolled in an independent school as of October 1, 2004.
(3) For calendar year 2008, a scholarship granting organization may award a scholarship only to qualifying students who:
(a) are in kindergarten through eighth grade as of the fall 2008 semester or term; and
(b) were not enrolled in second through eighth grade in an independent school as of October 1, 2004.
(4) For calendar year 2009, a scholarship granting organization may award a scholarship only to qualifying students who:
(a) are in kindergarten through tenth grade as of the fall 2009 semester or term; and
(b) were not enrolled in fifth through tenth grade in an independent school as of October 1, 2004.
(5) Beginning with calendar year 2010, a scholarship granting organization may award a scholarship each year to qualifying students as provided in this section.
(E) A qualifying student may receive a scholarship from more than one scholarship granting organization, however, the total amount of the scholarships received from all scholarship granting organizations may not exceed the calendar year limits as established in this section.
Section 12-15-760. (A) A scholarship granting organization, within thirty days after the day on which a person makes a contribution to the scholarship granting organization, shall provide to the person a written statement containing the name and address of the scholarship granting organization, the name of the person making the contribution, the amount of the contribution, the date of the contribution and certifying that the contribution must be used in accordance with this chapter. The written statement must inform the person that the statement is provided pursuant to this section and that the scholarship granting organization is segregating the contribution from other funds of the scholarship granting organization as required by the provisions of Article 5 of this chapter relating to tax credits for contributions to scholarship granting organizations.
(B) When a scholarship granting organization makes a determination to award a scholarship to a qualifying student from monies for which a credit may be claimed pursuant to Article 5 of this chapter, the scholarship granting organization immediately shall notify the school, at which the scholarship will be applied, of the award of the scholarship. The school immediately shall enter the information from the notice of scholarship award on the receipt applicable to the qualifying student. The school shall return to the scholarship granting organization monies from the scholarship, which exceeds the credit applicable to the qualifying student pursuant to Article 3 of this chapter. In deciding whether monies must be returned to the scholarship granting organization, the school shall review the chronological record of tuition payments by or on behalf of the qualifying student including the date and amount contained on the notice of scholarship award. If the chronological record reflects that the date and amount of payment of tuition by scholarship, including the date and amount indicated on the notice of scholarship award, and tuition payments received prior to the scholarship activity causes the credit applicable to the qualifying student to be exceeded, then the school shall return the scholarship monies that exceed the credit to the scholarship granting organization.
(C) Scholarship granting organizations must make scholarship payments by check payable to the qualifying student's parents or legal guardian and to the school at which the scholarship is to be used. The check may be delivered or mailed by the scholarship granting organization to the school at which the scholarship is to be used. The check must be endorsed by all payees. The check may be endorsed by the school on behalf of the student's parents or legal guardian if the parents or legal guardian have placed on file with the school written authorization to endorse the check.
Section 12-15-770. Except for the portion of a contribution a scholarship granting organization retains to expend for administrative expenses pursuant to Section 12-15-750(A), a scholarship granting organization shall expend, pursuant to this chapter, a contribution by the end of the calendar quarter which is at least twelve months from the date on which the scholarship granting organization receives the contribution. The scholarship granting organization must remit to the State, for deposit in the general fund, monies not expended within the time period provided in this section. The remittance to the State must be made within thirty days after the end of each calendar quarter.
Section 12-15-780. A scholarship received by a qualifying student is exempt from the tax imposed pursuant to Chapter 6 of this title.
Section 12-15-910. If a qualifying student's enrollment in an independent school is terminated before the end of the school year and the independent school charges tuition of one thousand dollars or more each school year, the independent school must refund to the scholarship granting organization and other tuition payers any tuition paid that is applicable to a semester or term beyond the semester or term during which the qualifying student's enrollment is terminated. At the time of making the refund, the independent school shall issue a receipt reflecting the date, amount, and payee for each refund.
Section 12-15-920. (A) Annually, the State Budget and Control Board shall provide for the preparation of a report on the impact of the implementation of this chapter on school enrollment and State and local funding of public schools for the fiscal year most recently completed. The report must include, but need not be limited to, an analysis of and statement on the:
(1) change in public school enrollment, by school district, attributable to this chapter;
(2) amount of credits claimed, by type, for state tax purposes; and
(3) amount of funds the State would have had to expend for public schools under the education funding formula in existence on or before the enactment of this chapter and the amount actually expended by the State.
(B) The report must be submitted by December first of each year to the Governor, the Chairman of the Senate Finance Committee, the Chairman of the Senate Education Committee, the Chairman of the House Ways and Means Committee, and the Chairman of the House Education and Public Works Committee.
Section 12-15-930. (A)(1) In addition to the annual report as provided in Section 12-15-920, the State Budget and Control Board shall provide for a long-term evaluation of the impact of this chapter. The evaluation must be conducted by contract with one or more qualified persons or entities with previous experience evaluating school choice programs and must be conducted for a minimum of twelve years. The evaluation must include an assessment of the:
(a) level of parental satisfaction for parents of students participating in the tuition credit or scholarship programs provided for in this chapter;
(b) level of parental satisfaction for parents of students in public schools;
(c) academic performance of public school and independent school students;
(d) level of student satisfaction with the tuition credit or scholarship programs provided for in this chapter;
(e) level of student satisfaction for students attending public schools;
(f) impact of the provisions of this chapter on public school districts, public school students, independent schools, independent school students and the quality of life in a community; and
(g) impact of the provisions of this chapter on school capacity, availability and quality.
(2) The evaluation must be conducted using appropriate analytical and behavioral science methodologies and must protect the identity of participating schools and students by, at a minimum, keeping anonymous all disaggregated data other than that for the categories of grade, gender, race and ethnicity. The evaluation of public and independent school students must compute the relative efficiency of public and independent schools, and a comparison of acceptance rates into college, while adjusting or controlling for student and family background.
(B) State and local government entities must cooperate with the persons or entities conducting the evaluation provided for in subsection (A). Scholarship granting organizations must cooperate with the persons or entities conducting the evaluation. Cooperation includes providing available student assessment results and other information needed to complete the evaluation.
(C) The State Budget and Control Board shall pay the cost of the evaluation from funds available to it for that purpose except that state funds must not be used to pay the cost of the evaluation.
(D) By January thirty-first each year, the State Budget and Control Board shall provide to each member of the General Assembly interim reports of the results of the evaluation. Upon completion of the evaluation, the State Budget and Control Board shall provide a final report to each member of the General Assembly. At the same time as the final report is made public, the persons or entities who conducted the evaluation must make their data and methodology available for public review and inspection, but only if the release of the data and methodology is in compliance with 20 U.S.C. Section 1232g, Family Educational Rights and Privacy Act of 1974."
SECTION 2. If a section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, this holding does not affect the constitutionality or the validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this act, and each section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words thereof may be declared to be unconstitutional, invalid, or otherwise ineffective.
SECTION 3. This act takes effect upon approval by the Governor and the tax credits provided for in Section 1 begin with tax year 2006. Registration of scholarship granting organizations as required by Section 12-15-710 must begin not later than ninety days after the effective date of this act.
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