AL SB360

Amends Section 8 of the Alabama Accountability Act of 2013 to explicitly prohibit public or nonpublic schools from being forced to enroll any student under the act.

Establishes an income tax credit program for parents of students enrolled in failing schools, equal to 80 percent of average annual state cost of attendance or actual school costs, whichever is less.

Allows parents to transfer students from failing schools to nonfailing public or nonpublic schools of their choice and claim tax credits through the Department of Revenue upon application and certification.

Requires local school systems to timely notify parents of transfer options and offer alternatives within the system, while allowing students to attend nonfailing public schools in other districts if that district is willing to accept them.

Creates a Failing Schools Income Tax Credit Account within the Education Trust Fund, funded by sales tax revenues, to distribute credits to eligible parents annually.