SB360 Alabama 2013 Session

Summary

Primary Sponsor

Del Marsh

Republican

Session

Regular Session 2013

Title

Accountability Act of 2013, amended to provide that no public or nonpublic school shall be forced to enroll a student pursuant to Act __ , 2013 Reg. Sess., am'd.

Summary

SB360 amends the Alabama Accountability Act to prohibit forcing a school to enroll a student under the act and to create a tax-credit option for parents transferring students from failing to nonfailing schools.

What This Bill Does

It specifies that no public or nonpublic school can be required to enroll a student under the act. It creates an income tax credit program for parents of students in failing schools to transfer to nonfailing public or nonpublic schools, with credits equal to 80% of the lesser of the public school’s average attendance cost or the actual cost at the nonfailing school, refundable if unused. Funding for the credits comes from the Education Trust Fund, via sales tax revenues, and is managed through a dedicated Failing Schools Income Tax Credit Account with rules to be set by the Department of Revenue. Local districts must notify families of options, offer transfer opportunities, and may handle transportation costs; services for students with disabilities remain available, and the act includes cross-district transfer provisions and penalties for noncompliance.

Who It Affects

• Parents of students in or assigned to failing schools, who may qualify for an income tax credit to help pay for transferring their child to a nonfailing public or nonpublic school.
• Public and nonpublic schools and local school systems, which cannot be forced to enroll a transferring student and must provide options and transportation arrangements as applicable.

Key Provisions

• Amends Section 8 of the Alabama Accountability Act of 2013 to ensure no public or nonpublic school may be forced to enroll a student under the act.
• Creates an income tax credit program for parents of students in failing schools to transfer to nonfailing public or nonpublic schools; credit equals 80% of the lesser of the average state cost of attendance for a public K-12 student or the actual cost of attendance at the chosen nonfailing school; credits are refundable if unused.
• Credits are paid from the Education Trust Fund, using sales tax revenues, and deposited into a dedicated Failing Schools Income Tax Credit Account; annual distribution to eligible parents.
• Parents must apply and certify eligibility (enrollment in failing school, transfer to nonfailing school, and cost documentation); the Department of Revenue will issue rules governing the process.
• Local school systems must notify parents of options when a school is deemed failing and offer enrollment alternatives within or outside the local system; transportation costs may be covered by the district or the receiving district.
• The program permits transfers across districts and allows continued credits for grade levels from the failing school transferred to the nonfailing school; students may transfer again if they return to a failing school.
• Students with disabilities who receive services remain eligible for those services while participating in the tax credit program.
• The Department of Education will promulgate rules; penalties for noncompliance are provided; the act becomes effective immediately after governor’s approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Education