A04328
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
932
Session of
2021
INTRODUCED BY MARTIN AND REGAN, NOVEMBER 4, 2021
REFERRED TO EDUCATION, NOVEMBER 4, 2021
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," in educational tax credits, further
providing for definitions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "school-related fees" in
section 2002-B of the act of March 10, 1949 (P.L.30, No.14),
known as the Public School Code of 1949, is amended to read:
Section 1. The definitions of "education improvement
organization," "opportunity scholarship organization," "pre-
kindergarten scholarship organization," "scholarship
organization" and "school-related fees" in section 2002-B of the
act of March 10, 1949 (P.L.30, No.14), known as the Public
School Code of 1949, are amended to read:
Section 2002-B. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
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context clearly indicates otherwise:
* * *
"Educational improvement organization." A nonprofit entity
which:
(1) is exempt from Federal taxation under section 501(c)
(3) of the Internal Revenue Code of 1986 (Public Law 99-514,
26 U.S.C. § 1 et seq.); and
(2) contributes at least [80%] 95% of its annual
receipts as grants to a public school, a chartered school as
defined in section 1376.1, or a private school approved under
section 1376, for innovative educational programs.
For purposes of this definition, a nonprofit entity
"contributes" its annual cash receipts when it expends or
otherwise irrevocably encumbers those funds for expenditure
during the then-current fiscal year of the nonprofit entity or
during the next succeeding fiscal year of the nonprofit entity.
A nonprofit entity shall include a school district foundation,
public school foundation, charter school foundation or cyber
charter school foundation.
* * *
"Opportunity scholarship organization." A nonprofit entity
which:
(1) Is exempt from Federal taxation under section 501(c)
(3) of the Internal Revenue Code of 1986 (Public Law 99-514,
26 U.S.C. § 1 et seq.); and
(2) Contributes at least [80%] 95% of the entity's
annual cash receipts to an opportunity scholarship program.
For the purposes of this definition, a nonprofit entity
contributes the entity's cash receipts to an opportunity
scholarship program when the entity expends or otherwise
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irrevocably encumbers those funds for distribution during the
then-current fiscal year of the nonprofit entity or during the
next succeeding fiscal year of the nonprofit entity.
* * *
"Pre-kindergarten scholarship organization." A nonprofit
entity which:
(1) is exempt from Federal taxation under section 501(c)
(3) of the Internal Revenue Code of 1986 or is operated as a
separate segregated fund by a scholarship organization that
has been qualified under section 2003-B; and
(2) contributes at least [80%] 95% of its annual cash
receipts to a pre-kindergarten scholarship program by
expending or otherwise irrevocably encumbering those funds
for distribution during the then-current fiscal year of the
organization or during the next succeeding fiscal year of the
organization.
* * *
"Scholarship organization." A nonprofit entity which:
(1) is exempt from Federal taxation under section 501(c)
(3) of the Internal Revenue Code of 1986; and
(2) contributes at least [80%] 95% of its annual cash
receipts to a scholarship program.
For purposes of this definition, a nonprofit entity
"contributes" its annual cash receipts to a scholarship program
when it expends or otherwise irrevocably encumbers those funds
for distribution during the then-current fiscal year of the
nonprofit entity or during the next succeeding fiscal year of
the nonprofit entity.
* * *
"School-related fees." Fees charged by a school to all
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students for books, instructional materials, technology
equipment and services, uniforms [and], activities and
concurrent enrollment programs under Article XVI-B.
* * *
Section 2. This act shall take effect in 60 days.
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