A04330
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 and for qualification and
application by organizations.
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 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
context clearly indicates otherwise:
* * *
"School-related fees." Fees charged by a school to all
students for books, instructional materials, technology
equipment and services, uniforms [and], activities and
concurrent enrollment programs under Article XVI-B.
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* * *
Section 2. Section 2003-B(c)(1) and (3) of the act are
amended to read:
Section 2003-B. Qualification and application by organizations.
* * *
(c) Scholarship organizations and pre-kindergarten
scholarship organizations.--A scholarship organization or pre-
kindergarten scholarship organization must certify to the
department that the organization is eligible to participate in
the educational improvement tax credit program established under
this article and must agree to annually report the following
information to the department by November 1 of each year:
(1) (i) The number of scholarships awarded during the
immediately preceding school year to eligible pre-
kindergarten students.
(ii) The total and average amounts of the
scholarships awarded during the immediately preceding
school year to eligible pre-kindergarten students.
(iii) The number of scholarships awarded during the
immediately preceding school year to eligible students in
grades kindergarten through eight.
(iv) The total and average amounts of the
scholarships awarded during the immediately preceding
school year to eligible students in grades kindergarten
through eight.
(v) The number of scholarships awarded during the
immediately preceding school year to eligible students in
grades nine through 12.
(vi) The total and average amounts of the
scholarships awarded during the immediately preceding
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school year to eligible students in grades nine through
12.
(vii) Where the scholarship organization or pre-
kindergarten scholarship organization collects
information on a county-by-county basis, the total number
and the total amount of scholarships awarded during the
immediately preceding school year to residents of each
county in which the scholarship organization or pre-
kindergarten scholarship organization awarded
scholarships.
(viii) The total number of scholarship applications
processed and the amounts of any application fees
charged, either per scholarship application or in the
aggregate through a third-party processor.
(ix) The organization's Federal Form 990 or other
Federal form indicating the tax status of the
organization for Federal tax purposes, if any, and a copy
of a compilation, review or audit of the organization's
financial statements conducted by a certified public
accounting firm.
(x) A ny other information requested by the
department.
* * *
[(3) The department may not require any other
information to be provided by scholarship organizations or
pre-kindergarten scholarship organizations, except as
expressly authorized in this article.]
* * *
Section 2 3. This act shall take effect in 60 days.
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