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AL SB437
Bill
Status
4/11/2013
Primary Sponsor
Tammy Irons
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AI Summary
SB437 Summary
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Amends Section 9 of the Alabama Accountability Act of 2013 to subject scholarship granting organizations to audits and financial reviews in the same manner as other taxpayers.
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Authorizes the Department of Revenue to conduct financial reviews or audits of scholarship granting organizations if evidence of fraud is present.
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Modifies numbering of existing provisions regarding the Department of Revenue's authority to bar scholarship granting organizations from the tax credit scholarship program for intentional and substantial non-compliance with administrative or school verification requirements.
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The bill becomes effective immediately upon passage and approval by the Governor.
Legislative Description
Accountability Act of 2013, amended to provide that no public or nonpublic school shall be forced to enroll a student pursuant to Act 2013-64 , 2013 Reg. Sess., am'd.
Education
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation Education
4/11/2013