SB381 Alabama 2013 Session

Summary

Primary Sponsor

Dick Brewbaker

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 2013-64 , 2013 Reg. Sess., am'd.

Summary

SB381 would stop public or nonpublic schools from being forced to enroll a student under the Alabama Accountability Act and create an 80% refundable income tax credit to help families transfer students from failing to nonfailing schools.

What This Bill Does

It amends the Accountability Act to say no public or nonpublic school can be required to enroll a student under the act. It creates an 80% income tax credit for parents transferring a student from a failing school to a nonfailing public or nonpublic school, with the credit capped at 80% of the average annual state cost of attendance or the actual cost, whichever is less, and refundable if the credit exceeds tax liability. The credit is funded from sales tax revenues in the Education Trust Fund and administered through a dedicated account; the Department of Revenue will set rules and handle applications and credits, with penalties for noncompliance. Local school systems must notify parents, offer nonfailing enrollment options, and may cover transportation for transfers; inter-district transfers to a nonfailing public school are allowed if accepted by another district; students with disabilities remain eligible for services.

Who It Affects

• Parents of students in or assigned to a failing public school (they may qualify for an 80% tax credit to help pay for transferring to a nonfailing school).
• Public and nonpublic schools and local school systems (they are restricted from forcing enrollment, must inform families, provide options, and handle transportation costs for transfers).

Key Provisions

• Prohibits forcing enrollment of a student under the Alabama Accountability Act.
• Creates an 80% income tax credit for transferring a student from a failing to a nonfailing school; refundable if credit exceeds tax liability.
• Funds credits from Education Trust Fund sales tax revenues into a dedicated Failing Schools Income Tax Credit Account; Department of Revenue to issue credits and establish rules; penalties for noncompliance.
• Local districts must notify parents and offer nonfailing options; transportation costs for transfers are covered by the local system; inter-district transfers allowed; 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