The bill SB263 amends the Alabama Accountability Act of 2013 by updating terminology and expanding educational opportunities for students. It replaces the terms "failing school" with "priority school" and "nonfailing school" with "qualifying school," while increasing the poverty threshold for scholarship eligibility from 185% to 250% of the federal poverty level. The maximum scholarship award is raised from $6,000 to $10,000 per academic year, and new provisions are introduced for students with unique needs. The bill also allows the Department of Revenue to bar certain qualifying schools from participating in the program under specific circumstances, emphasizing the need for flexibility in public education to better serve diverse student populations.

Additionally, the bill establishes an income tax credit for parents of students enrolled in priority schools, effective from tax years beginning January 1, 2013, and introduces new accountability standards for scholarship granting organizations. Key insertions include definitions for "private tutoring" and "qualifying expenses," while the language regarding flexibility contracts is modified to replace "promulgated" with "adopted." The bill mandates that scholarship granting organizations maintain a reserve balance and verify student eligibility, while also ensuring compliance with health and safety laws. Overall, SB263 aims to enhance educational choice, accountability, and transparency within the scholarship program, while broadening eligibility criteria for students.

Statutes affected:
Introduced: 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, 16-6D-9
Engrossed: 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, 16-6D-9
Enrolled: 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, 16-6D-9