Summary of Original Version

Amend KRS 157.350 to allow inclusion of nonresident pupils in a district's average daily attendance; amend KRS 158.120 to require a local board of education to adopt a nonresident student policy and forbid discrimination among nonresident students; require the Kentucky Department of Education to submit a report by August 1, 2021 concerning options to ensure a school district's local effort funds follow a students to the district in which the student is enrolled; specify that no provisions are intended to override current rules and regulations adopted by the Kentucky High School Athletics Association, including transfers.

Summary of Amendment: House Committee Substitute 1

Summary Retain original language; delay nonresident student enrollment provisions until July 1, 2022; establish interscholastic eligibility rule for students utilizing new nonresident enrollment option; modify KDE report and due date to November 1, 2021; and direct the Legislative Research Commission to establish the School Funding Task Force to study school funding mechanisms and report any recommended changes to improve equity and efficiency by December 1, 2021; 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 for taxable years beginning on or after January 1, 2021, but before January 1, 2026; require the tax credit to have an annual cap of $25,000,000; 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 Committee Amendment 1 -- J. Tipton

Summary Make title amendment.

Summary of Amendment: House Floor Amendment 1 -- S. Riley

Summary Amend KRS 158.060 to remove language that allows for half-day kindergarten programs; amend KRS 157.320 and 157.360 to conform.

Summary of Amendment: House Floor Amendment 2 -- M. Lockett

Summary Allow nonpublic school tuition for prekindergarten to grade 12 to be a qualifying expense in an EOA program.

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

Summary Require that funds from an EOA first be awarded to first-time applicants whose household income does not exceed that 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 and then award any remaining funds to other first-time applicants based on a random lottery.

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

Summary Require an eligible student to be a student with special needs.

Summary of Amendment: House Floor Amendment 5 -- 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 6 -- J. Raymond

Summary Include tuition and fees for day camp programs licensed by the Kentucky Department for Public Health as a qualifying expense for funds received from an EOA program.

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

Summary Require every individual applying for approval as an education service provider to complete a state criminal background check, a national criminal history, and provide a letter from the Cabinet of Health and Family Services indicating no administrative findings of child abuse or neglect as part of the approval process; allow approval if the individual is unable to complete the required background checks for reasons beyond the control of the individual; require individuals employed by, contracted by, or a volunteer of an entity applying for approval as an education service provider to be subject to the background check provisions.

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

Summary Include tuition and fees to attend a nonpublic prekindergarten schools certified under the rating system established by KRS 199.8943 in the list of qualifying expenses.

Summary of Amendment: House Floor Amendment 9 -- 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 10 -- J. Raymond

Summary Remove requirement that an education service provider not be required to alter its creed, practices, admissions, policy, or curriculum in order to accept payments from an EOA; prohibit an education service provider from discriminating based on race, creed, color, ethnicity, nationality, disabliltiy, age, sexual orientation, or gender identity.

Summary of Amendment: House Floor Amendment 11 -- 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 at or below 160% of the federal poverty level; allow the AGO to continue to making payments into an EOA until the EOA student's family income has increased above 200% of the federal poverty level.

Summary of Amendment: House Floor Amendment 12 -- J. Raymond

Summary Include in the AGO's reporting requirements a list of services provided to EOA students with funds from an EOA and the total amount of funds and EOAs for each service.

Summary of Amendment: House Floor Amendment 13 -- T. Bojanowski

Summary Delete all provisions except those directing the Legislative Research Commission to establish the School Funding Task Force.

Summary of Amendment: House Floor Amendment 14 -- C. McCoy

Summary Specify school districts detemine enrollment capacity; require boards of education to file nonresident pupil policies with the Kentucky Department of Education; delete School Funding Task Force; and make technical corrections.

Summary of Amendment: House Floor Amendment 15 -- F. Rabourn

Summary Remove sunset date from tax credit.

Summary of Amendment: House Floor Amendment 16 -- F. Rabourn

Summary Establish a $25,000,000 cap for the tax credit; permit the cap to be increased by 25% when the total credits from the immediately preceding year equal at least 90% of the cap; prohibit the cap to increase above $95,000,000.

Summary of Amendment: House Floor Amendment 17 -- J. Miller

Summary Require an eligible student to be a resident of a Kentucky county with a population greater than 150,000.

Summary of Amendment: House Floor Amendment 18 -- J. Miller

Summary Require an eligible student to be a resident of a Kentucky county with a population greater than 150,000.

Summary of Amendment: House Floor Amendment 19 -- J. Miller

Summary Prohibit an education service provider from discriminating based on race, creed, color, sex, ethnicity, nationality, disabliltiy, or age.

Summary of Amendment: House Floor Amendment 20 -- J. Miller

Summary Include tuition and fees to attend a prekindergarten to grade 12 nonpublic school as a qualifying expense when the eligible student resides in a Kentucky county with a population greater than one hundred fifty thousand.

Summary of Amendment: Senate Committee Substitute 1

Summary Retain original provisions; permit EOA students that reside in a county with a population of 90,000 or more, as determined by the 2010 U.S. Census Bureau report, to use funds from an EOA program to pay for tuition and fees to attend a nonpublic school; remove sections 22, 23, and 24 relating to kindergarten.

Summary of Amendment: Senate Floor Amendment 1 -- W. Westerfield

Summary Prevent a school district from charging tuition or fees to nonresident pupils.

Summary of Amendment: Senate Floor Amendment 2 -- W. Westerfield

Summary Place a cap on tuition charged to nonresident pupils by school districts.

Summary of Amendment: Senate Floor Amendment 3 -- W. Westerfield

Summary Include nonpublic school tuition for prekindergarten to grade 12 to be a qualifying expense in an EOA program.

Summary of Amendment: Senate Floor Amendment 4 -- W. Schroder

Summary Change counties where tuition and fees to attend nonpublic schools are a qualifying expense to Kentucky counties with a population greater than 90,000.

Summary of Amendment: Senate Floor Amendment 5 -- M. McGarvey

Summary Remove requirement that an education service provider not be required to alter its creed, practices, admissions, policy, or curriculum in order to accept payments from an EOA; and prohibit an education service provider from discriminating based on race, creed, color, ethnicity, nationality, disabliltiy, age, sexual orientation, or gender identity.

Summary of Amendment: Senate Floor Amendment 6 -- W. Westerfield

Summary Remove the AGO's authority to define and limit the services that the EOA funds may cover; require that the AGO ensure that every qualifying expense permitted in the bill is offered by one or more of the education service providers on the AGO's approved list; and require that an intermediary organization distribute 98% of the total annual contributions it receives equally among all AGOs in the Commonwealth before the last day of the intermediary organization's succeeding calendar year or fiscal year, as applicable.

Summary of Amendment: Senate Floor Amendment 7 -- M. McGarvey

Summary Remove requirement that an education service provider not be required to alter its creed, practices, admissions, policy, or curriculum in order to accept payments from an EOA; prohibit an education service provider from discriminating based on race, creed, color, ethnicity, nationality, disability, age, sexual orientation, or gender identity.

Summary of Amendment: Senate Floor Amendment 8 -- A. Southworth

Summary Include nonpublic school tuition for prekindergarten to grade 12 to be a qualifying expense in an EOA program for all counties.

Statutes affected:
Introduced: 157.350, 158.120
Acts Chapter 167: 157.350, 158.120, 156.070, 141.0205, 131.190
House Committee Substitute 1: 157.350, 158.120, 156.070, 141.0205, 131.190
Senate Committee Substitute 1: 157.350, 158.120, 156.070, 141.0205, 131.190
Current: 157.350, 158.120, 156.070, 141.0205, 131.190, 157.320, 157.360, 158.060