AL SB381

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's provisions.

Parents of students in failing schools can receive an income tax credit equal to 80 percent of average annual state K-12 attendance costs or actual school costs, whichever is less, to transfer their child to a nonfailing public or nonpublic school.

Tax credits are available for tax years beginning January 1, 2013, and funded through a dedicated account within the Education Trust Fund using sales tax revenues.

Local school systems must notify parents of transfer options when a school is designated as failing and must offer enrollment in alternative non-failing schools within the system; transportation costs within the same system are the responsibility of the school system.

The act becomes effective immediately upon passage and gubernatorial approval.