HB658 Summary

• Amends the Alabama Accountability Act of 2013 to revise definitions of "failing school" and "educational scholarships" and clarify school flexibility contract requirements.

• Creates income tax credits for parents of students enrolled in or assigned to failing schools, equal to 80 percent of average annual state per-pupil cost or actual school costs, whichever is less.

• Allocates 20 percent of average annual state cost to failing schools for each student who transfers to a nonpublic school, provided the parent receives the tax credit.

• Increases corporate donor tax credit from 50 percent to 100 percent of contributions to scholarship granting organizations, up to 50 percent of tax liability and cumulative annual cap of $25,000,000.

• Prohibits discrimination in school enrollment based on race, gender, religion, color, disability status, or ethnicity; preserves federal court desegregation orders; provides effective date of March 14, 2013 retroactively.