MS SB2395

Directs State Department of Education to establish voluntary prekindergarten program called "Early Learning Collaborative Act of 2013" beginning 2013-2014 school year, with implementation by 2014-2015 school year.

Implements program on three-phase basis: Phase 1 up to $8 million serving ~3,500 children through 5-8 collaboratives; Phase 2 up to $16 million serving ~7,000 children through 10-15 collaboratives; Phase 3 up to $33.95 million serving ~15,000 children through 20-25 collaboratives.

Establishes funding of $2,150 per full-day student and $1,075 per half-day student with required 1:1 local matching funds; requires 540 instructional hours annually for half-day and 1,080 hours for full-day programs.

Sets qualifications for prekindergarten staff: master teachers must have bachelor's degree with early childhood education focus and demonstrated effectiveness; teachers require bachelor's degree in early childhood education or related field with 12+ credit hours; assistant teachers require associate's degree with early childhood focus or Child Development Associate credential.

Allows state income tax credit up to $1 million annually for contributions to qualified prekindergarten programs, with maximum donations capped at $8 million (2014), $15 million (2015), and $32 million (2016 and thereafter).