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2023 SESSION

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SB 1179 Education improvement scholarships; tax credit, student with disability and early education program.

Introduced by: Bill DeSteph | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Education improvement scholarships tax credits; eligible student with a disability. Removes, beginning in taxable year 2024, the requirement that an eligible student with a disability also qualify as a student under the education improvement scholarships tax credit program and expands eligibility of students with disabilities to include those who are residents of Virginia and for whom an Individualized Education Plan has been written and finalized. The bill also provides that beginning in taxable year 2024 the aggregate amount of scholarships provided to each eligible student with a disability for a single school year from eligible donations shall not exceed the lesser of (i) the actual qualified educational expenses of the eligible student with a disability or (ii) 300 percent of the per pupil amount distributed to the local school division (in which the eligible student with a disability resides) for the state's share of the standards of quality costs using the composite index of local ability-to-pay. Such scholarships may only be provided to an eligible student with a disability who is attending a school licensed by the Department of Education to serve students with disabilities that complies with nonpublic school accreditation requirements, is exempt from taxation as a § 501(c)(3) organization, and does not receive public funds to supplement the cost of the education of the eligible student with a disability who is receiving the scholarship.


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