H1642B1832A02521 DMS:CMD 10/04/21 #90 A02521
AMENDMENTS TO HOUSE BILL NO. 1642
Sponsor: REPRESENTATIVE CARROLL
Printer's No. 1832
Amend Bill, page 2, line 10, by striking out "Sections 2003-
B(d.3) and 2004-B(a)(2)" and inserting
Section 2003-B(c) and (d.1)
Amend Bill, page 2, line 11, by inserting after "amended"
by adding paragraphs and subsection (d.3) is amended
Amend Bill, page 2, by inserting between lines 13 and 14
(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
school year to eligible students in grades nine through
12.
(vii) Where the scholarship organization or pre-
kindergarten scholarship organization collects
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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.
(1.1) Beginning in the 2022-2023 fiscal year, the
following additional information based upon the immediately
preceding school year shall be included in the annual
reports:
(i) For each scholarship award:
(A) The name of the school the recipient
attended.
(B) The amount of the scholarship the recipient
received.
(C) The amount of tuition and school-related
fees charged to the recipient after accounting for
the scholarship award.
(D) The household income of the recipient's
household members reported in ranges determined by
the department.
(ii) The information provided under subparagraph (i)
shall not include personally identifiable information.
(2) The information required under [paragraph]
paragraphs (1) and (1.1) shall be submitted on a form
provided by the department. No later than September 1 of each
year, the department shall annually distribute such sample
forms, together with the forms on which the reports are
required to be made, to each listed scholarship organization
and pre-kindergarten scholarship organization.
(2.1) The department shall annually post the information
required under paragraphs (1) and (1.1) in a downloadable
spreadsheet on the department's publicly accessible Internet
website.
(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.
* * *
(d.1) Opportunity scholarship organizations.--
(1) An opportunity scholarship organization must enhance
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the educational opportunities available to students in this
Commonwealth by providing opportunity scholarships to
eligible students who reside within the attendance boundary
of low-achieving schools to attend schools which are not low-
achieving schools and which are not public schools within the
eligible student's school district of residence. By February
15 of each year, an opportunity scholarship organization must
certify to the department that the organization is eligible
to participate in the opportunity scholarship tax credit
program.
(2) An opportunity scholarship organization must agree
to report the following information on a form provided by the
department by November 1 of each year:
(i) The total number of applications for opportunity
scholarships received during the immediately preceding
school year from eligible students in grades kindergarten
through eight.
(ii) The number of opportunity scholarships awarded
during the immediately preceding school year to eligible
students in grades kindergarten through eight.
(iii) The total and average amounts of the
opportunity scholarships awarded during the immediately
preceding school year to eligible students in grades
kindergarten through eight.
(iv) The total number of applications for
opportunity scholarships received during the immediately
preceding school year from eligible students in grades
nine through 12.
(v) The number of opportunity scholarships awarded
during the immediately preceding school year to eligible
students in grades nine through 12.
(vi) The total and average amounts of the
opportunity scholarships awarded during the immediately
preceding school year to eligible students in grades nine
through 12.
(vii) Where the opportunity scholarship organization
collects information on a county-by-county basis, the
total number and the total amount of opportunity
scholarships awarded during the immediately preceding
school year to residents of each county in which the
opportunity scholarship organization awarded opportunity
scholarships.
(viii) The number of opportunity scholarships
awarded during the immediately preceding school year to
applicants with a household income that does not exceed
185% of the Federal poverty level.
(ix) The total and average amounts of opportunity
scholarships awarded during the immediately preceding
school year to applicants with a household income that
does not exceed 185% of the Federal poverty level.
(x) The number of opportunity scholarships awarded
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during the immediately preceding school year to
applicants with a household income that does not exceed
185% of the Federal poverty level and who reside within a
first class school district.
(xi) The total and average amounts of opportunity
scholarships awarded during the immediately preceding
school year to applicants with a household income that
does not exceed 185% of the Federal poverty level and who
reside within a first class school district.
(xii) The number of opportunity scholarships awarded
during the immediately preceding school year to
applicants with a household income that does not exceed
185% of the Federal poverty level and who reside within a
school district that was designated as a financial
recovery school district under Article VI-A at the time
of the award.
(xiii) The total and average amounts of opportunity
scholarships awarded during the immediately preceding
school year to applicants with a household income that
does not exceed 185% of the Federal poverty level and who
reside within a school district that was designated as a
financial recovery school district under Article VI-A at
the time of the award.
(xiv) The total number of opportunity scholarship
applications processed and the amounts of any application
fees charged either per opportunity scholarship
application or in the aggregate through a third-party
processor.
(xv) The opportunity scholarship organization's
Federal Form 990 or other Federal form indicating the tax
status of the opportunity scholarship organization for
Federal tax purposes, if any, and a copy of a
compilation, review or audit of the opportunity
scholarship organization's financial statements conducted
by a certified public accounting firm.
(2.1) Beginning in the 2022-2023 fiscal year, the
following additional information based upon the immediately
preceding school year shall be included in the annual
reports:
(i) For each opportunity scholarship award:
(A) The name of the school the recipient
attended.
(B) The amount of the scholarship the recipient
received.
(C) The amount of tuition and school-related
fees charged to the recipient after accounting for
the scholarship award.
(D) The household income of the recipient's
household members reported in ranges determined by
the department.
(ii) The information provided under subparagraph (i)
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shall not include any personally identifiable
information.
(3) No later than September 1 of each year, the
department shall annually distribute such sample forms,
together with the forms on which the reports are required to
be made, to each listed opportunity scholarship organization.
(3.1) The department shall annually post the information
required under paragraphs (2) and (2.1) in a downloadable
spreadsheet on the department's publicly accessible Internet
website.
(4) The department may not require other information to
be provided by opportunity scholarship organizations, except
as expressly authorized in this article.
* * *
Amend Bill, page 7, line 16, by inserting after "act"
, amended June 30, 2021 (P.L.158, No.26),
Amend Bill, page 7, line 24, by striking out "$185,000,000"
and inserting
$225,000,000
Amend Bill, page 7, line 26, by striking out "$135,000,000"
and inserting
$175,000,000
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