Section 16-NEW - [Newly enacted section not yet numbered] Participation requirements for parents(a) To participate in the program, a parent of an eligible student must do all of the following:(1) Submit to the department any information required by the department for implementation of the program, including the name of the eligible student.(2) Agree to claim the credit only for qualified expenses to provide an education for an eligible student.(3) Agree that, to the best of the parent's knowledge, no other person is claiming a credit for the eligible student.(4) Agree not to claim the credit for an eligible student who enrolls as a full-time student in a public school district unless the public school is a participating school within the meaning of this act and the public school charges tuition for the participating student.(5) Agree to assume the full financial responsibility for the education of the participating student, including the balance of any expense incurred at an education service provider.(6) Agree to comply with rules adopted by the department for the administration of the program.(b) Fulfillment of the agreements made pursuant to subsection (a) is a requirement of continuing approval as a participating student. Failure to fulfill the agreements made pursuant to subsection (a) shall constitute grounds for the department, in its discretion, to revoke, recover, suspend, or deny the credit otherwise made available pursuant to this act.Ala. Code § 16-NEW (1975)
Added by Act 2024-21,§ 4, eff. 3/7/2024.