Summary of Original Version

Create new sections in KRS Chapter 141 to establish the Education Opportunity Account Program; define terms and eligibility for the program; establish the requirements of the account-granting organizations and the Department of Revenue; allow auditing of account-granting organizations by the Department of Revenue; create a tax credit for taxes imposed by KRS 141.020, 141.040, and 141.0401; require reporting to the Interim Joint Committee on Appropriations and Revenue; create short title; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow reporting by the Department of Revenue.

Summary of Amendment: House Floor Amendment 1 -- J. Raymond

Summary Require educational service providers to comply with open meetings and open records in KRS Chapter 61 in the same manner as public agencies; require the Kentucky Department of Education to promulgate regulations to ensure compliance.

Summary of Amendment: House Floor Amendment 2 -- J. Raymond

Summary Permit students who qualify as homeless children and youth under federal guidelines to participate in an EOA program.

Summary of Amendment: House Floor Amendment 3 -- J. Raymond

Summary Require an educational service provider to provide educational materials and services to students who are fluent in English and students who are English language learners; define English language learners.

Summary of Amendment: House Floor Amendment 4 -- J. Raymond

Summary Require an educational service provider to participate in the state's assessment and accountability system; set terms of participation; authorize the Kentucky Board of Education to promulgate necessary administrative regulations.

Summary of Amendment: House Floor Amendment 5 -- T. Bojanowski

Summary Retain original provisions and provide that the tax credit sunset in four years.

Summary of Amendment: House Floor Amendment 6 -- J. Raymond

Summary Require an AGO to provide demographic information on eligible students who apply for an EOA; require the Kentucky Board of Education to promulgate an administrative regulation to establish the required demographic information to be collected.

Summary of Amendment: House Floor Amendment 7 -- J. Raymond

Summary Require education service providers to comply with reporting requirements established by the Kentucky Board of Education for student behavior and discipline.

Summary of Amendment: House Floor Amendment 8 -- J. Raymond

Summary Amend the definition of "eligible student" to require the student to be a member of a household with an annual household income that is not above the amount of household income necessary to establish eligibility for reduced-price meals based on size of household as determined annually by the United States Department of Agriculture applicable to the Commonwealth, pursuant to 42 U.S.C. secs. 1751 to 1789; require the AGO to retain all unallocated contributions for use in a subsequent application year; and make conforming changes.

Summary of Amendment: House Floor Amendment 9 -- J. Raymond

Summary Require the Kentucky Board of Education to promulgate administrative regulations for the maintenance and protection of eligible students' records.

Statutes affected:
Introduced: 141.0205, 131.190