organizations, educational improvement organizations and pre-
kindergarten scholarship organizations shall not exceed
$135,000,000 in a fiscal year[.], with each category as
follows:
(i) No less than $85,000,000 of the total aggregate
amount shall be used to provide tax credits for
contributions from business firms to scholarship
organizations.
(ii) No less than $37,500,000 of the total aggregate
amount shall be used to provide tax credits for
contributions from business firms to educational
improvement organizations.
(iii) The total aggregate amount of all tax credits
approved for contributions from business firms to pre-
kindergarten scholarship organizations shall not exceed
$12,500,000 in a fiscal year.
(1.1) Beginning July 1, 2018, the department shall
annually increase the dollar amounts under paragraph (1) if
more than 90% of the total aggregate amount of tax credits
under paragraph (1) was used by taxpayers during the prior
fiscal year and the General Assembly has not otherwise
enacted an increase to the dollar amounts . The amount of the
increase required under this paragraph for the total
aggregate amount under paragraph (1) shall be 25%. The
increase shall be distributed as follows:
(i) The category enumerated under paragraph (1)(i)
shall receive 60% of the increase under this paragraph.
(ii) The category enumerated under paragraph (1)(ii)
shall receive 30% of the increase under this paragraph.
(iii) The category enumerated under paragraph (1)
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