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HB88 Alabama 2024 Session

Updated Feb 23, 2026
High Interest

Summary

Session
Regular Session 2024
Title
True School Choice for Alabama Act, established to provide education savings accounts (ESAs) for parents of children to use in providing education services for those children.
Summary

HB88 would create the True School Choice Act, establishing Education Savings Accounts (ESAs) for eligible Alabama students to pay for qualified education expenses while preserving nonpublic school autonomy.

What This Bill Does

The bill creates two funds to support the program (ESA Fund and Administration Fund) with initial appropriations up to $400 million and annual deposits based on projected ESA usage. Eligible families can apply for an ESA for their child, receive funds deposited into the account, and use them for a defined list of qualifying expenses such as tuition, curricula, tutoring, and certain services. It sets up oversight, including audits, denials and appeals, and remedies for misuse, and it protects the autonomy of nonpublic schools. It also offers a refundable tax credit for parents who educate outside public schools but do not participate in the True School Choice Program.

Who It Affects
  • Parents/eligible students and participating students: can apply for an ESA year-round, receive funds to cover approved education costs, and must maintain receipts and participate in audits; they may transfer between schools and face potential denials or suspensions for misuse.
  • Education service providers and nonpublic schools: may become ESA providers, receive ESA funds to educate participating students, must provide receipts and adhere to program rules, may be audited or barred from payments for misuse, and generally retain autonomy with no new licensing requirements from the state.
Key Provisions
  • Creates the True School Choice ESA Fund and the True School Choice Administration Fund to pay for ESAs and program administration, with initial appropriations not exceeding $400,000,000 and annual funding to fully cover projected ESA deposits plus a 10% buffer; unspent funds stay in the funds for use the next year.
  • Defines key terms (ASSIGNED PUBLIC SCHOOL, ESA, Eligible Recipient, Participating Student, Nonpublic School, Education Service Provider, Qualifying Expenses, etc.) to govern who participates and how funds are used.
  • Provides for eligibility and application processes: year-round, first-come, first-served; notification of approval within 30 days; confidentiality of applications; annual renewal requirements.
  • Lists qualifying ESA expenses, including tuition, curricula, tutoring, services from public and nonpublic schools, extracurricular activities, transportation, summer programs, postsecondary costs, devices, and other department-approved educational goods and services.
  • Establishes oversight and accountability: a Parent Advisory Board; auditing of ESAs and providers (including random annual audits), denials and appeals, possible removal of providers, and legal remedies for misuse; allows referrals to the Attorney General.
  • Maintains autonomy of nonpublic schools: prohibits additional state licensing or regulation of nonpublic schools or teachers as a condition of participation; protects religious and private schools from new state interference; includes open-records and transparency measures for program information.
AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects
Education

Bill Actions

H

Pending House Education Policy

H

Read for the first time and referred to the House Committee on Education Policy

H

Prefiled

Bill Text

Documents

Source: Alabama Legislature