Signed by Governor Spencer Cox

Vote Smart's Synopsis:

Vote to concur with House amendments and pass a bill that amends the Special Needs Opportunity Scholarship Program.

Highlights:

• Expands eligibility for Special Needs Opportunity Scholarship Program; authorizes siblings of recipients to apply (Page 3).

• Requires such Program to prioritize certain students (Page 5).

• Specifies that eligibility for such Program does not establish eligibility for individualized education program (IEP) (Page 6).

• Authorizes scholarship donors to designate qualifying school to which donation shall be directed (Page 11).

• Amends tax credit provisions (Page 16).

• Repeals application deadline for private schools intending to enroll scholarship recipients (Page 19).

• Authorizes taxpayers donating to such Program to “carry back the amount of the tax credit that exceeds the taxpayer’s tax liability to the previous taxable year” (Page 20).

Full Bill Text

Vote Smart's Synopsis:

Vote to amend and pass a bill that amends the Special Needs Opportunity Scholarship Program.

Highlights:

• Expands eligibility for Special Needs Opportunity Scholarship Program; authorizes siblings of recipients to apply (Page 3).

• Requires such Program to prioritize certain students (Page 5).

• Specifies that eligibility for such Program does not establish eligibility for individualized education program (IEP) (Page 6).

• Authorizes scholarship donors to designate qualifying school to which donation shall be directed (Page 11).

• Amends tax credit provisions (Page 16).

• Repeals application deadline for private schools intending to enroll scholarship recipients (Page 19).

• Authorizes taxpayers donating to such Program to “carry back the amount of the tax credit that exceeds the taxpayer’s tax liability to the previous taxable year” (Page 20).

Full Bill Text