HB 2179 Summary

• Increases the minimum percentage of school tuition organization (STO) annual revenue that must be allocated to educational scholarships from 90% to 95%.

• Changes low-income qualification thresholds from national school lunch program standards to federal poverty guidelines (students at or below 100% for free lunch equivalent, up to 133% for reduced lunch equivalent).

• Clarifies that STOs cannot award scholarships solely based on donor recommendations but may consider recommendations among other factors.

• Requires STOs to report on their websites the percentage and dollar amount of scholarships awarded to students at different income levels during the previous fiscal year.

• Applies similar changes to both individual income tax credits (sections 43-1183, 43-1184) and corporate tax credit programs (sections 43-1089, 43-1089.03).