CO SB087

School districts must enroll nonresident students after the pupil enrollment count day if the student's parent or legal guardian attests in writing that the student has been subjected to a school safety incident.

Defines "school safety incident" to include battery, harassment, hazing, bullying, kidnapping, physical attack, robbery, sexual offense involving harassment/assault/battery, threat/intimidation, or fighting that a student experienced while enrolled in an elementary or secondary school.

Allows parents and guardians to make tax-deductible contributions to qualified state tuition programs (529 accounts) for tuition expenses at elementary or secondary public, private, or religious schools if the student has been subjected to a school safety incident and the parent/guardian has attested to the incident in writing.

Limits elementary and secondary tuition expense deductions to the dollar amount set by federal IRC Section 529(e)(3)(A)(iii) and applies only to students who experienced a school safety incident with parental written attestation.

Act takes effect August 2, 2019, unless a referendum petition is filed, in which case it requires voter approval at the November 2020 general election.