Amendment 1921 to Senate Bill 757 P.N. 0826, Regular Session 2023-2024

S0757B0826A01921 MSP:CMH 08/30/23 #90 A01921

AMENDMENTS TO SENATE BILL NO. 757

Sponsor: SENATOR MARTIN

Printer's No. 826

Amend Bill, page 1, lines 1 through 35; page 2, line 1; by

striking out all of said lines on said pages and inserting

Amending the act of April 9, 1929 (P.L.343, No.176), entitled

"An act relating to the finances of the State government;

providing for cancer control, prevention and research, for

ambulatory surgical center data collection, for the Joint

Underwriting Association, for entertainment business

financial management firms, for private dam financial

assurance and for reinstatement of item vetoes; providing for

the settlement, assessment, collection, and lien of taxes,

bonus, and all other accounts due the Commonwealth, the

collection and recovery of fees and other money or property

due or belonging to the Commonwealth, or any agency thereof,

including escheated property and the proceeds of its sale,

the custody and disbursement or other disposition of funds

and securities belonging to or in the possession of the

Commonwealth, and the settlement of claims against the

Commonwealth, the resettlement of accounts and appeals to the

courts, refunds of moneys erroneously paid to the

Commonwealth, auditing the accounts of the Commonwealth and

all agencies thereof, of all public officers collecting

moneys payable to the Commonwealth, or any agency thereof,

and all receipts of appropriations from the Commonwealth,

authorizing the Commonwealth to issue tax anticipation notes

to defray current expenses, implementing the provisions of

section 7(a) of Article VIII of the Constitution of

Pennsylvania authorizing and restricting the incurring of

certain debt and imposing penalties; affecting every

department, board, commission, and officer of the State

government, every political subdivision of the State, and

certain officers of such subdivisions, every person,

association, and corporation required to pay, assess, or

collect taxes, or to make returns or reports under the laws

imposing taxes for State purposes, or to pay license fees or

other moneys to the Commonwealth, or any agency thereof,

every State depository and every debtor or creditor of the

Commonwealth," in Treasury Department, establishing the

Pennsylvania Award for Student Success Scholarship Program

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and the Pennsylvania Award for Student Success Scholarship

Fund; in bonus and tax reports and returns and reports and

records relating to tax collections, further providing for

confidential information; in tax credits, further providing

for Department of Community and Economic Development; in

2022-2023 budget implementation, further providing for

Department of Education; and making a repeal.

The General Assembly finds and declares as follows:

(1) The intent of this act is to provide for the

implementation of the 2023-2024 Commonwealth budget.

(2) The Constitution of Pennsylvania confers numerous

express duties upon the General Assembly, including the

passage of a balanced budget for the Commonwealth.

(3) Section 24 of Article III of the Constitution of

Pennsylvania requires the General Assembly to adopt all

appropriations for the operation of government in this

Commonwealth, regardless of their source. The Supreme Court

has repeatedly affirmed that "It is fundamental within

Pennsylvania's tripartite system that the General Assembly

enacts the legislation establishing those programs which the

State provides for its citizens and appropriates the funds

necessary for their operation."

(4) Pursuant to section 13 of Article VIII of the

Constitution of Pennsylvania, the General Assembly is

explicitly required to adopt a balanced Commonwealth budget.

Given the unpredictability and potential insufficiency of

revenue collections, various changes in State law relating to

sources of revenue, the collection of revenue and the

implementation of statutes which impact revenue may be

required to discharge this constitutional obligation.

(5) Section 11 of Article III of the Constitution of

Pennsylvania requires the adoption of a general appropriation

act that embraces "nothing but appropriations." While actual

items of appropriation can be contained in a General

Appropriation Act, the achievement and implementation of a

comprehensive budget involves more than subjects of

appropriations and dollar amounts. Ultimately, the budget has

to be balanced under section 13 of Article VIII of the

Constitution of Pennsylvania. This may necessitate changes to

sources of funding and enactment of statutes to achieve full

compliance with these constitutional provisions.

(6) For the reasons under paragraphs (1), (2), (3), (4)

and (5), it is the intent of the General Assembly through

this act to provide for the implementation of the 2023-2024

Commonwealth budget.

(7) Every provision of this act relates to the

implementation of the operating budget of the Commonwealth

for this fiscal year, addressing in various ways the fiscal

operations, revenues and potential liabilities of the

Commonwealth. To that end, this act is intended to implement

the 2023-2024 Commonwealth budget without specifically

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appropriating public money from the General Fund. This act

provides accountability for spending and makes transfers or

other changes necessary to impact the availability of revenue

in order to meet the requirements of section 13 of Article

VIII of the Constitution of Pennsylvania and to implement the

act of August 3, 2023 (P.L. , No.1A), known as the General

Appropriation Act of 2023.

Amend Bill, page 2, lines 4 through 20, by striking out all

of said lines and inserting

Section 1. Article III of the act of April 9, 1929 (P.L.343,

No.176), known as The Fiscal Code, is amended by adding a

subarticle heading immediately after the article heading to

read:

SUBARTICLE A

GENERAL PROVISIONS

Section 2. Article III of the act is amended by adding a

subarticle to read:

SUBARTICLE B

PENNSYLVANIA AWARD FOR STUDENT

SUCCESS SCHOLARSHIP PROGRAM

Section 321. Scope of subarticle.

This subarticle relates to the Pennsylvania Award for Student

Success Scholarship Program.

Section 322. Definitions.

The following words and phrases when used in this subarticle

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Applicant." A parent who applies for participation in the

program under section 324 on behalf of an eligible student.

"Attendance boundary." As defined in section 2002-B of the

act of March 10, 1949 (P.L.30, No.14), known as the Public

School Code of 1949.

"Department." The Department of Education of the

Commonwealth.

"Eligible student." A school-age child who:

(1) Is a resident of this Commonwealth.

(2) Has not received a high school diploma.

(3) Resides, as determined under section 1302 of the

Public School Code of 1949, within the attendance boundary of

a low-achieving school or resided, as determined under

section 1302 of the Public School Code of 1949, within the

attendance boundary of a low-achieving school at the time the

State Treasury received written confirmation that the child

accepted an offer of enrollment under section 324.

(4) Lives in a household with a household income below

250% of the Federal poverty guidelines or lived in a

household with a household income below 250% of the Federal

poverty guidelines at the time the State Treasury received

written confirmation that the child accepted an offer of

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enrollment under section 324.

(5) Satisfies one of the following:

(i) Attended a public school in this Commonwealth in

the preceding school year.

(ii) Received a scholarship from the program in the

preceding school year.

(iii) Will attend kindergarten for the first time in

the next school year.

"Fund." The Pennsylvania Award for Student Success

Scholarship Fund established in section 328.

"Kindergarten." A one-year formal educational program,

whether part time or full time, that occurs during the school

year immediately prior to first grade.

"Low-achieving school." As defined in section 2002-B of the

Public School Code of 1949.

"Nonpublic school." A nonprofit school, other than a public

school, located in this Commonwealth where a resident of this

Commonwealth may legally fulfill the compulsory attendance

requirements of the Public School Code of 1949.

"Parent." An individual who is a resident of this

Commonwealth and:

(1) has legal custody or guardianship of an eligible

student; or

(2) keeps in the individual's home an eligible student

and supports the student gratis as if the student were a

lineal descendant of the individual.

"Participating nonpublic school." A nonpublic school

offering a program of instruction for kindergarten through grade

twelve, or a combination of grades, that notifies the State

Treasury of the nonpublic school's desire to participate in the

program and provides certification to the State Treasury that

the nonpublic school meets the criteria under section 331.

"PASS scholarship account." A spending account established

and administered by the State Treasury, and directed by a parent

for a scholarship recipient, that may be used for tuition,

school-related fees and special education services fees to

attend a participating nonpublic school.

"Program." The Pennsylvania Award for Student Success

Scholarship Program established under section 323(a).

"Public school." A school operated by a school district, an

intermediate unit, area career and technical school, a charter

school, regional charter school or cyber charter school.

"Resident school district." The school district in which an

eligible student resides.

"Scholarship." A scholarship that is awarded to an eligible

student under the program.

"Scholarship recipient." An eligible student that is awarded

a scholarship under the program.

"School-age child." A child enrolling in kindergarten or in

grade one through grade twelve.

"School-related fee." A fee charged by a participating

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nonpublic school to all students for books, instructional

materials, technology equipment and services, uniforms,

activities and concurrent enrollment programs under Article XVI-

B of the Public School Code of 1949.

"School year." A school term as defined in section 102 of

the Public School Code of 1949.

"Special education services fee." A fee charged by a

participating nonpublic school for special education services

for a student with special needs as agreed to by the parent and

the participating nonpublic school.

"State Treasury." The Treasury Department of the

Commonwealth.

"Student with special needs." A child who is subject to an

individualized education program under 20 U.S.C. Ch. 33

(relating to education of individuals with disabilities) and 22

Pa. Code Ch. 14 (relating to special education services and

programs).

Section 323. Pennsylvania Award for Student Success Scholarship

Program.

(a) Establishment.--Beginning with the 2024-2025 school

year, the Pennsylvania Award for Student Success Scholarship

Program is established as a program in the State Treasury to

provide scholarships to help eligible students pay tuition,

school-related fees and special education services fees for

attendance at a participating nonpublic school. The program may

be referred to as the PASS Scholarship Program.

(b) Notice to parents.--

(1) Within 15 days of receipt of a notice under section

2010-B of the act of March 10, 1949 (P.L.30, No.14), known as

the Public School Code of 1949, a school district with at

least one school designated as a low-achieving school shall

notify the parent of a student who is attending or residing

within the attendance boundary of a low-achieving school

during the school year of the school's designation.

(2) The notice shall be in a form provided by the State

Treasury, in consultation with the department, and shall

provide the following information regarding the program:

(i) A description of the program.

(ii) Instructions for obtaining information about

applying for a scholarship under the program.

(iii) A list of schools in the school district that

have been designated as low-achieving schools.

(iv) Notice of the parent's responsibilities

regarding application to a participating nonpublic school

if the parent seeks to enroll an eligible student in a

participating nonpublic school.

(3) The notice shall be posted on the school district's

publicly accessible Internet website.

submit a notice to parents under subsection (b) shall provide

the State Treasury with a list of students whose parents were

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provided the notice. The notification shall be made in a manner

and form established by the State Treasury.

Section 324. Application.

(a) Application form.--By March 1, 2024, the State Treasury

shall develop an application form that can be accessed from and

submitted electronically on the State Treasury's publicly

accessible Internet website.

(b) Application and approval process.--

(1) By April 1, 2024, and by April 1 of each year

thereafter, the applicant may apply to the State Treasury for

a scholarship for the following school year according to

guidelines developed by the State Treasury under section 329.

An application shall be approved by the State Treasury if the

student meets the eligibility requirements of this

subarticle.

(1.1) A renewal application shall be approved by the

State Treasury if the student meets the eligibility

requirements of this subarticle, notwithstanding the

residence and income criteria specified in paragraphs (3) and

(4) of the definition of "eligible student" in section 322.

(2) By May 1, 2024, and by May 1 of each year

thereafter, the State Treasury shall notify the applicant

whether a scholarship will be awarded for the following

school year.

(3) For the 2024-2025 school year, scholarships shall be

awarded on a first-come, first-served basis considering money

available in the fund.

(4) For the 2025-2026 school year and each school year

thereafter, priority for scholarships shall be given to prior

year scholarship recipients. New applicants shall be awarded

a scholarship on a first-come, first-served basis considering

money available in the fund.

(5) Upon notification by the State Treasury that a

scholarship has been awarded, the applicant shall apply for

enrollment of the scholarship recipient directly to the

participating nonpublic school under an application procedure

developed by the participating nonpublic school.

(6) By June 1, 2024, and by June 1 each year thereafter,

a participating nonpublic school shall provide written

confirmation to the State Treasury of scholarship recipients

who have accepted an offer of enrollment for the following

school year and provide the State Treasury with the amounts

to be charged to the scholarship recipient for tuition,

school-related fees and special education services fees. The

notification shall be made in a manner and form established

by the State Treasury.

(7) The State Treasury may establish a waiting list for

eligible students with approved applications and who did not

receive awards due to availability of money in the fund and,

if, after July 1, 2024, and by July 1 each year thereafter,

additional money is available in the fund for scholarships,

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may award scholarships to the eligible students on a first-

come, first-served basis.

Section 325. Agreement.

(a) Authorization.--Upon receipt of written confirmation

that the scholarship recipient has accepted an offer of

enrollment under section 324 , the State Treasury shall enter

into or renew an agreement with the applicant. The agreement

shall provide the following:

(1) The scholarship recipient shall enroll in a

participating nonpublic school for the school year for which

the agreement applies.

(2) A certain sum of money shall be deposited into a

PASS scholarship account under section 326 on behalf of the

scholarship recipient.

(3) The money in the PASS scholarship account may be

expended only as authorized under this subarticle.

(4) The parent shall notify the State Treasury if the

scholarship recipient no longer resides in this Commonwealth

or withdraws or is forced to withdraw from the participating

nonpublic school within 15 days of the change of residency or

withdrawal.

(b) Term of agreement.--Except as otherwise provided under

this subarticle, an agreement entered into under subsection (a)

shall be valid for one school year.

(1) An agreement entered into under subsection (a) may

be terminated early by the parent for any reason.

(2) An agreement entered into under subsection (a) shall

be terminated by the State Treasury for the following

reasons:

(i) The parent is found to have engaged in

fraudulent misuse of the PASS scholarship account. In

such case, the scholarship recipient shall be ineligible

for future participation in the program. The parent may

appeal the State Treasury's decision regarding

termination and student eligibility within 30 days of

issuance of the decision. The appeal shall be governed by

2 Pa.C.S. Chs. 1 (relating to general provisions), 5

(relating to practice and procedure) and 7 (relating to

judicial review).

(ii) The scholarship recipient no longer resides in

this Commonwealth.

(iii) The scholarship recipient withdraws or is

forced to withdraw from a participating nonpublic school

prior to the completion of the school year.

(3) If an agreement is terminated early under this

subsection, the following shall apply:

(i) All available money in the PASS scholarship

account shall revert to the fund.

(ii) The participating nonpublic school shall repay

to the State Treasury for deposit into the fund the full

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amount of the scholarship payment, reduced on a pro rata

basis by the tuition, school related fees and special

education services fees owed for the portion of the

school year in which the scholarship recipient was

enrolled.

(iii) The participating nonpublic school may not

require a parent to reimburse the participating nonpublic

school for the amount of the scholarship returned to the

State Treasury.

(d) Renewal.--An agreement entered into under subsection (a)

may be renewed for each school year for the same student.

(e) Multiple agreements.--A parent may enter into separate

agreements under subsection (a) for each child of the parent who

is a scholarship recipient.

(f) Explanation.--Upon entering into an agreement under

subsection (a) or renewing an agreement under subsection (d),

the State Treasury shall provide the parent with a written

explanation of the authorized uses of the money in the PASS

scholarship account and, a notice that students with

disabilities who participate in the program are "parentally

placed private school children with disabilities" under 20

U.S.C. § 1412 (relating to state eligibility) and an explanation

of the rights of parentally placed private school children under

20 U.S.C. Ch. 33 (relating to Education of Individuals with

Disabilities) ("Individuals with Disabilities Education Act")

and any applicable State law and regulation.

Section 326. Pennsylvania Award for Student Success Scholarship

Account.

(a) Establishment.--If an agreement is entered into under

section 325(a), the State Treasury shall establish a

Pennsylvania Award for Student Success Scholarship Account for

the scholarship recipient. The PASS scholarship account shall be

administered by the State Treasury in accordance with this

subarticle.

(b) Deposit.--

(1) Upon establishment of a PASS scholarship account,

the State Treasury shall deposit a sum of money for the

applicable school year in the PASS scholarship account for

the scholarship recipient in accordance with this section.

(2) For the 2024-2025 school year, the sum shall be as

follows:

(i) for a student in half-day kindergarten, $2,500;

(ii) for a student in full-day kindergarten through

grade eight, $5,000;

(iii) for a student in grade nine through grade

twelve, $10,000; or

(iv) for a student with special needs regardless of

grade level, $15,000.

(3) Beginning with the 2025-2026 school year, and each

school year thereafter, the amounts in paragraph (2) shall be

increased by the greater of the average percentage increase

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in the index as defined in section 302 of the act of June 27,

2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer

Relief Act, for all school districts for the prior school

year and the percentage increase in the appropriation for

basic education for the prior fiscal year. The State Treasury

shall calculate the increases on an annual basis and shall

submit a notice of the increases to the Legislative Reference

Bureau for publication in the next available issue of the

Pennsylvania Bulletin.

money for each scholarship into a PASS scholarship account on a

schedule determined by the State Treasury in consultation with

the department.

(d) Payments to participating nonpublic schools.--A parent

may direct payments from the PASS scholarship account to a

participating nonpublic school on behalf of the scholarship

recipient via an electronic money transfer system or other

method approved by the State Treasury under section 329.

Section 327. Qualified education expenses.

(a) General rule.--Money deposited into a PASS scholarship

account may be used only to pay for the following qualified

expenses incurred by or associated with the scholarship

recipient:

(1) Tuition required by a participating nonpublic

school.

(2) School-related fees.

(3) Special education services fees.

(b) Prohibition.--A participating nonpublic school that

receives a payment for qualified education expenses authorized

under subsection (a) may not refund, rebate or otherwise

directly share any portion of the payment with the parent who

made the payment.

(1) The money in a PASS scholarship account is not

taxable income to the parent or scholarship recipient under

State law.

(2) An award made to, or payment from, a PASS

scholarship account may not be construed to be an

appropriation or financial assistance to a participating

nonpublic school.

Section 328. Pennsylvania Award for Student Success Scholarship

Fund.

(a) Establishment.--The Pennsylvania Award for Student

Success Scholarship Fund is established in the State Treasury.

All interest and earnings received from investment or deposit of

the money in the fund shall be paid into the fund and used for

scholarships. Any unexpended money and interest or earnings on

the money in the fund may not be transferred or revert to the

General Fund but shall remain in the fund.

(b) Deposits.--Deposits in the fund shall consist of the

following:

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(1) Money that is appropriated, given, granted or

donated by the Commonwealth or any other government or

private agency or person for the purpose established under

this subarticle.

(2) $100,000,000 transferred from funds received under

the authority of Article III of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971. This

transfer shall occur no later than 15 days after the

effective date of this section and each August 1 thereafter.

appropriated on a continuing basis to the State Treasury for

scholarships.

Section 329. Duties of State Treasury.

(a) General rule.--The State Treasury shall:

(1) Develop guidelines, in consultation with the

department, as necessary for the administration of this

subarticle.

(2) Make payments to PASS scholarship accounts as

provided in this subarticle.

(3) Develop a system that enables a parent to direct

payment to a participating nonpublic school in accordance

with this subarticle.

(4) Develop a process by which a nonpublic school may

inform the State Treasury of the nonpublic school's interest

to participate in the program and demonstrate compliance with

the requirements of this subarticle.

(5) Ensure that eligible students and their parents are

informed annually of the participating nonpublic schools in

the program by posting a list of participating nonpublic

schools on the State Treasury's publicly accessible Internet

website by April 1, 2024, and by April 1 of each year

thereafter.

(6) At such time and in such form and manner as may be

directed by the State Treasury, request and receive

information and data from a public school, resident school

district, participating nonpublic school or applicant

determined to be necessary by the State Treasury to

administer this subarticle.

(b) Third-party administration.--The State Treasury may

contract with a third party to administer the program.

(1) Notwithstanding any provision of 62 Pa.C.S. Pt. I

(relating to Commonwealth Procurement Code), to the contrary

and in order to facilitate the prompt implementation of this

subarticle, a contract may be awarded for a supply or service

without competition if the State Treasury determines in

writing that the contract is necessary for the implementation

of any provision of this subarticle and is in the best

interest of the Commonwealth. T he State Treasury shall

provide and make publicly available a written justification

of any procurement under this section.

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(2) Paragraph (1) shall expire no later than two years

following the issuance of the procurement under paragraph

(1). Procurements issued after this period shall be issued as

provided by law.

(d) Regulations.--

(1) In order to facilitate the prompt implementation of

this chapter, regulations determined to be necessary and

promulgated by the State Treasury shall be deemed temporary

regulations and shall expire no later than two years

following the publication of temporary regulations. The State

Treasury may promulgate temporary regulations not subject to:

(i) Section 612 of the act of April 9, 1929

(P.L.177, No.175), known as The Administrative Code of

1929.

(ii) Sections 201, 202, 203, 204 and 205 of the act

of July 31, 1968 (P.L.769, No.240), referred to as the

Commonwealth Documents Law.

(iii) Section 204(b) of the act of October 15, 1980

(P.L.950, No.164), known as the Commonwealth Attorneys

Act.

(iv) The act of June 25, 1982 (P.L.633, No.181),

known as the Regulatory Review Act.

(2) The authority provided to the State Treasury to

adopt temporary regulations in this subsection shall expire

no later than two years following the publication of the

temporary regulations. Regulations adopted after this period

shall be promulgated as provided by law.

Section 330. Duties of Auditor General.

The Auditor General may:

(1) Conduct a random audit of PASS scholarship accounts.

(2) Refer cases of suspected fraudulent misuse of PASS

scholarship accounts to the Inspector General for

investigation. If the investigation results in a finding that

rises to the level of criminal activity, the Inspector

General shall refer the matter to the appropriate law

enforcement agency for prosecution.

(3) Notify the State Treasury of cases of suspected

fraudulent misuse that are referred to the Inspector General.

Section 331. Duties of participating nonpublic schools.

(a) Notification requirement.--A nonpublic school that

desires to participate in the program shall notify the State

Treasury by a date and in a manner and form established by the

State Treasury. The notification shall include certification by

the nonpublic school that:

(1) The nonpublic school is a nonprofit entity exempt

from Federal taxation under 26 U.S.C. § 501(c)(3) (relating

to exemption from tax on corporations, certain trusts, etc.).

(2) The nonpublic school complies with the

nondiscrimination policies specified in 42 U.S.C. § 1981

(relating to equal rights under the law).

(3) The nonpublic school complies with the provisions of

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sections 111 and 111.1 of the act of March 10, 1949 (P.L.30,

No.14), known as the Public School Code of 1949 .

(b) Prohibition.--A participating nonpublic school may not

charge a Pennsylvania award for student success scholarship

recipient a tuition rate, student-related fees or special

education services fees that are higher than the rates the

participating nonpublic school would have charged to a student

who had not received a Pennsylvania award for student success

scholarship.

(1) Each participating nonpublic school shall report in

a manner and form determined by the State Treasury, in

consultation with the department, information regarding

scholarship recipients enrolled in the participating

nonpublic school as follows:

(i) Enrollment and disenrollment.

(ii) Regular attendance.

(iii) Chronic absenteeism.

(iv) Academic progress as measured by advancement to

the next grade level.

(v) Indication of graduation.

(vi) Concurrent or dual enrollment course credits.

(2) The State Treasury shall report the information

regularly to the department on a schedule agreed to by the

State Treasury and the department.

(d) Construction.--

(1) For purposes of this subarticle, a participating

nonpublic school shall be autonomous and is not an agent of

the State Treasury, the department or the Commonwealth.

(2) Neither the State Treasury, the department nor other

State agency may regulate the educational program of a

participating nonpublic school that accepts money from a

scholarship recipient beyond what is necessary to administer

the program.

Section 332. Bar of certain participating nonpublic schools.

(a) General rule.--The State Treasury may bar a nonpublic

school from participation in the program if State Treasury

establishes that the nonpublic school has:

(1) routinely failed to comply with the requirements

established in section 331; or

(2) failed to provide a scholarship recipient with the

educational services funded by the recipient's PASS

scholarship account.

(b) Notice.--If the State Treasury bars a nonpublic school

from participation in the program, the State Treasury shall,

after any appeal is concluded and the State Treasury's decision

is upheld under subsection (c), post the decision on the State

Treasury's publicly accessible Internet website.

Treasury's decision to bar its participation in the program

within 30 days of issuance of the decision. The appeal shall be

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governed by 2 Pa.C.S. Chs. 1 (relating to general provisions), 5

(relating to practice and procedure) and 7 (relating to judicial

review).

Section 333. Duties of resident school districts.

A resident school district shall provide a participating

nonpublic school that has admitted a scholarship recipient with

a complete copy of the scholarship recipient's school record

within 10 days of the receipt of notice from the participating

nonpublic school of the scholarship recipient's enrollment.

Section 334. Report.

(a) Duty to prepare and submit.--Beginning January 31, 2025,

and each January 31 thereafter, the State Treasury, in

consultation with the department, shall prepare and submit to

the General Assembly an annual report on the program.

(b) Contents.--The report shall include the following:

(1) The total number of applications received for the

program.

(2) The total number of applications received for the

program, by resident school district.

(3) The total number of applications approved for the

program.

(4) The total number of applications approved for the

program, by resident school district.

(5) The total number of PASS scholarship accounts

terminated early.

(6) The total number of PASS scholarship accounts

investigated for fraud by the Inspector General.

(7) The total number of scholarships awarded to students

attending half-day kindergarten.

(8) The total number of scholarships awarded to students

attending full-day kindergarten through grade eight.

(9) The total number of scholarships awarded to students

attending grade nine through grade twelve.

(10) The total dollar amount of scholarships awarded.

(11) The total number of applications not approved due

to lack of funding.

(12) The cost of administration of the program.

(13) Other information the State Treasury deems helpful

to the General Assembly.

Section 3. Sections 731 and 1604-H(a) of the act are amended

to read:

Section 731. Confidential Information.--Except as provided

by law, any information gained by any administrative department,

board, or commission, as a result of any returns, reports,

correspondence, claims, investigations, hearings, certifications

or verifications required or authorized under the statutes of

the Commonwealth imposing taxes or bonus for State purposes, or

providing for the collection of the same, providing for credits

as administered by the Department of Revenue independently or in

conjunction with other agencies or revenue transfers to

improvement or economic development zones shall be confidential

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except for official purposes, and except that such information

may be given to any other state or to the Government of the

United States, where such state or the United States by law

authorizes the furnishing of similar information to the

Commonwealth of Pennsylvania. Any person or agent divulging such

information shall be deemed guilty of a misdemeanor, and, upon

conviction thereof shall be sentenced to pay a fine not in

excess of five hundred dollars ($500.00), or to undergo

imprisonment for not more than three (3) years, or both, in the

discretion of the court.

For purposes of this section, information regarding the

amounts of refunds or credits and the identity of the persons or

corporations entitled thereto, which is available for public

inspection under the provisions of this act, shall not be deemed

confidential. Information gained as a result of returns,

reports, correspondence, claims, investigations, certifications

or verifications required under Article XIX-B of the act of

March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of

1971, related to neighborhood improvement zones, shall not be

deemed confidential.

Section 1604-H. Department of Community and Economic

Development.

(a) Educational tax credits.--[Tax credits awarded under

Article XVII-F of the act of March 4, 1971 (P.L.6, No.2), known

as the Tax Reform Code of 1971, in fiscal year 2015-2016 to a

business firm making an approved contribution to a scholarship

organization, prekindergarten scholarship organization,

opportunity scholarship organization or educational improvement

organization may be used in the taxable year in which a

completed application was submitted by the business firm or the

taxable year in which the contribution was made by the business

firm, as determined by the business firm.]

(1) The total aggregate amount of all tax credits

approved under Article XX-B of the act of March 10, 1949

(P.L.30, No.14), known as the Public School Code of 1949, for

contributions from business firms to scholarship

organizations, educational improvement organizations and pre-

kindergarten scholarship organizations shall not exceed

$480,000,000 in a fiscal year. The following shall apply:

(i) No less than $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

$30,500,000 in a fiscal year.

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(iv) No less than $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

approved under Article XX-B of the Public School Code of 1949

for contributions from business firms to opportunity

scholarship organizations shall not exceed $75,000,000 in a

fiscal year.

* * *

Section 4. Section 1723-F.1(5)(ii) of the act, added July

11, 2022 (P.L.540, No.54), is amended to read:

Section 1723-F.1. Department of Education.

The following shall apply to appropriations to the Department

of Education:

* * *

(5) From money appropriated for Pennsylvania Chartered

Schools for Deaf and Blind Children, the following apply:

* * *

(ii) $1,000,000 is included for capital-related

costs and deferred maintenance to be divided equally

between each [approved private] school.

* * *

Section 5. Repeals are as follows:

(1) The General Assembly finds that the repeal under

paragraph (2) is necessary to effectuate the amendment of

section 1604-H(a) of the act.

(2) Section 2006-B(a) of the act of March 10, 1949

(P.L.30, No.14), known as the Public School Code of 1949, is

repealed.

Section 6. The amendment of section 1723-F.1(5)(ii) of the

act shall apply retroactively to July 1, 2022.

Section 7. Any reference in an act to former section 2006-

B(a) of the act of March 10, 1949 (P.L.30, No.14), known as the

Public School Code of 1949, or to the limitations in section

2006-B of the Public School Code of 1949, shall be deemed to be

a reference to section 1604-H(a) of the act.

Section 8. This act shall take effect immediately.

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