Section 6-18-2302 - DefinitionsAs used in this subchapter:
(1) "Educational scholarship" means a grant to a qualified student that covers all or part of the tuition and fees at a private school;(2) "Eligible contribution" means a monetary contribution from a taxpayer to a scholarship-granting organization or an amount prorated to be contributed to the scholarship-granting organization under § 6-18-2308;(3) "Qualified student" means a student who: (A) Is eligible to attend a public school in this state;(B) Has an annual family income that is less than or equal to two hundred percent (200%) of the federal poverty guidelines as determined annually in the Federal Register by the United States Department of Health and Human Services under 42 U.S.C. § 9902(2); and(C) Either: (i) Was enrolled on a full-time basis in a public school in this state in the previous school year;(ii) Is enrolling in kindergarten through grade twelve (K-12) in the state for the first time;(iii) Was enrolled in a private school in the state and received an educational scholarship from a scholarship-granting organization under this subchapter in the previous school year;(iv) Was: (a) Residing in another state during the previous school year before enrollment in a private school in this state;(b) Not the recipient of an educational scholarship from a scholarship-granting organization under this subchapter; and(c) Not attending a private school in the state for more than one-half (1/2) of the school year before the year in which the qualified student is applying for an educational scholarship from a scholarship-granting organization under this subchapter; or(v) Is a student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023;(4) "Scholarship-granting organization" means an organization that: (A) Complies with the requirements of this subchapter;(B) Receives eligible contributions that qualify eligible taxpayers for tax credits under this subchapter; and(C) Provides educational scholarships under this subchapter to qualified students attending private schools without limiting the availability of educational scholarships to qualified students of only one (1) school; and(5) "Taxpayer" means a resident individual or business, including without limitation:(A) Two (2) taxpayers who are eligible to file a joint federal income tax return;(B) A domestic or foreign corporation;(D) A Subchapter S corporation;(E) Another similar pass-through entity, estate, or trust; and(F) A partner, member, or Subchapter S corporation shareholder of a pass-through entity, estate, or trust.Amended by Act 2023EX1, No. 5,§ 1, eff. 9/14/2023.Added by Act 2021, No. 904,§ 1, eff. 7/28/2021.