H1540B2050A02164 DMS:AAS 09/29/23 #90 A02164
AMENDMENTS TO HOUSE BILL NO. 1540
Sponsor: REPRESENTATIVE WHITE
Printer's No. 2050
Amend Bill, page 1, line 7, by striking out the period after
"Excellence" and inserting
; and, in educational tax credits, further providing for
definitions, for qualification and application by
organizations, for limitations and for opportunity
scholarships and providing for economically disadvantaged
school scholarships.
Amend Bill, page 2, by inserting between lines 25 and 26
Section 2. The definition of "economically disadvantaged
school" in section 2002-B of the act, amended July 8, 2022
(P.L.620, No.55), 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:
* * *
"Economically disadvantaged school." Any school within this
Commonwealth at which at least 51% of the students attending the
school in the immediately preceding school year received a
scholarship [of at least $1,000] pursuant to this article[.] in
the following amounts:
(1) for a prekindergarten, kindergarten or elementary
school, at least $500; and
(2) for a secondary school, at least $1,000.
* * *
Section 3. Section 2003-B(d.3)(2) and (4) of the act,
amended July 8, 2022 (P.L.620, No.55), are amended and the
subsection is amended by adding a paragraph to read:
Section 2003-B. Qualification and application by organizations.
* * *
(d.3) Scholarship organization for economically
disadvantaged schools.--
* * *
(2) A scholarship organization must agree to distribute
scholarships to applicants of economically disadvantaged
schools not later than [February 1] December 15 of the
applicable school year.
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* * *
(4) A scholarship organization for economically
disadvantaged schools shall annually report the following
information to the department by [November 1] January 15 of
each year:
[(i) Scholarship awards by family household income.]
(ii) The school district where the scholarship
recipient currently resides.
[(iii) The school that the student attended in the
year prior to the scholarship award.]
(iv) The total number, amount and average
scholarship awarded.
(4.1) A scholarship organization for economically
disadvantaged schools shall contribute at least 99% of its
annual receipts for economically disadvantaged schools for
scholarships.
* * *
Section 4. Sections 2006-B(a) and 2009-B(f) of the act,
amended July 8, 2022 (P.L.620, No.55), are amended to read:
Section 2006-B. Limitations.
(a) Amount.--
(1) The total aggregate amount of all tax credits
approved for contributions from business firms to scholarship
organizations, educational improvement organizations and pre-
kindergarten scholarship organizations shall not exceed
[$340,000,000] $480,000,000 in a fiscal year. The following
shall apply:
(i) No less than [$263,000,000] $355,000,000 of the
total aggregate amount shall be used to provide tax
credits for contributions from business firms to
scholarship organizations.
(ii) No less than $44,500,000 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
[$20,500,000] $30,500,000 in a fiscal year.
(iv) No less than [$12,000,000] $50,000,000 of the
total aggregate amount shall be used to provide tax
credits for contributions from business firms to increase
the scholarship or pre-kindergarten scholarship by up to
$2,000 or, in the case of a scholarship for a student
attending a secondary school, by up to $4,000, for a
student attending an economically disadvantaged school,
to the extent that the total amount of scholarships, pre-
kindergarten scholarships and opportunity scholarships
will not exceed the lesser of $8,500 or the school's
tuition.
(2) The total aggregate amount of all tax credits
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approved for contributions from business firms to opportunity
scholarship organizations shall not exceed [$65,000,000]
$75,000,000 in a fiscal year.
* * *
Section 2009-B. Opportunity scholarships.
* * *
[(f) Designation, reports and notices.--
(1) Each school that desires to be designated as an
economically disadvantaged school for a school year shall
report the following information to the department by the
January 1 preceding the applicable school year:
(i) The total number of students who attend the
school as of the date of the report and are the
recipients of a scholarship under this article.
(ii) The total number of students attending the
school as of the date of the report.
(2) The information required under paragraph (1) shall
be submitted on a form provided by the department. No later
than the October 15 preceding each school year, the
department shall annually distribute or make available
electronically to each school in this Commonwealth the forms
on which the reports are required to be made.
(3) No later than March 1 after a school has submitted
to the department the information required under paragraph
(1), the department shall notify the school whether the
school meets the requirements of, and will be designated as,
an economically disadvantaged school for the applicable
school year.
(4) The department shall annually transmit notice of a
list of each school designated as an economically
disadvantaged school under this section to the Legislative
Reference Bureau for publication in the Pennsylvania
Bulletin. The list shall be posted and updated as necessary
on the department's publicly accessible Internet website.
(5) (i) Each school that has been designated by the
department as an economically disadvantaged school for an
applicable school year shall notify the department by no
later than November 30 of the applicable school year of
the following information for each recipient of a
scholarship registered to attend the school for the
applicable school year:
(A) The recipient's name and address.
(B) The grade of the recipient for the school
year with respect to which the scholarship and
tuition grant shall be received.
(C) The type and amount of scholarships under
this article entitled to educational tax credits that
were received by the recipient.
(D) The names and address of the recipient's
parents or guardians.
(E) The amount of tuition charged.
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(ii) The information submitted in this paragraph
shall be provided to the scholarship organization for
economically disadvantaged schools who shall distribute
the money in accordance with section 2003-B(d.3).
(iii) Information submitted by a school designated
by the department as an economically disadvantaged school
shall remain confidential and shall not be subject to the
act of February 14, 2008 (P.L.6, No.3), known as the
Right-to-Know Law. The information can be used for
administration of the program.]
Section 5. The act is amended by adding a section to read:
Section 2009.1-B. Economically disadvantaged school
scholarships.
(a) Reports.--
(1) Each school that desires to be designated as an
economically disadvantaged school for a school year must
report the following information to the scholarship
organization for economically disadvantaged schools by the
January 1 preceding the applicable school year:
(i) The total number of students who attend the
school as of the date of the report and are the
recipients of a scholarship under this article in an
amount, exclusive of any amount received under section
2006-B(a)(1)(iv), for a prekindergarten, kindergarten or
elementary school of at least $500 and for a secondary
school of at least $1,000.
(ii) The total number of students attending the
school as of the date of the report.
(2) The information required under paragraph (1) shall
be submitted on a form provided by the scholarship
organization for economically disadvantaged schools. No later
than the October 15 preceding each school year, the
scholarship organization for economically disadvantaged
schools shall annually distribute or make available
electronically to each school in this Commonwealth the forms
on which the reports are required to be made.
(3) The scholarship organization for economically
disadvantaged schools shall submit the school's information
to the department by the February 1 preceding the school
year.
(b) Notice of designation.--
(1) No later than March 1 after the scholarship
organization for economically disadvantaged schools has
submitted the information received under subsection (a)(1) to
the department, the department shall notify the school and
the scholarship organization for economically disadvantaged
schools whether the school meets the requirements of, and
will be designated as, an economically disadvantaged school
for the applicable school year.
(2) The department shall annually transmit notice of a
list of each school designated as an economically
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disadvantaged school under this section to the Legislative
Reference Bureau for publication in the next available issue
of the Pennsylvania Bulletin. The list shall be posted and
updated as necessary on the department's publicly accessible
Internet website.
(c) Administration.--
(1) Each school that has been designated by the
department as an economically disadvantaged school for an
applicable school year shall notify the scholarship
organization for economically disadvantaged schools no later
than November 15 of the applicable school year of the
following information for each recipient of a scholarship
registered to attend the school for the applicable school
year:
(i) The recipient's name and address.
(ii) The grade of the recipient for the school year
with respect to which the scholarship and tuition grant
shall be received.
(iii) The type and amount of scholarships under this
article entitled to educational tax credits that were
received by the recipient, exclusive of any amount
received under section 2006-B(a)(1)(iv).
(iv) The names and addresses of the recipient's
parents or guardians.
(v) The amount of tuition charged.
(2) The scholarship organization for economically
disadvantaged schools shall distribute the money on a pro
rata basis among all students in accordance with section
2003-B(d.3).
(3) Information submitted under this section by a school
designated as an economically disadvantaged school shall
remain confidential and shall not be accessible for
inspections and duplication in accordance with the act of
February 14, 2008 (P.L.6, No.3), known as the Right-to-Know
Law. The information may be used for administration of the
program.
(d) References.--A scholarship award under this article paid
to an economically disadvantaged school may be referred to as a
scholarship supplement.
Amend Bill, page 2, line 26, by striking out "2" and
inserting
6
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