As used in this Act:
"Authorized contribution" means the contribution amount that is listed on the contribution authorization certificate issued to the taxpayer.
"Board" means the State Board of Education.
"Contribution" means a donation made by the taxpayer during the taxable year for providing scholarships as provided in this Act.
"Custodian" means, with respect to eligible students, an Illinois resident who is a parent or legal guardian of the eligible student or students.
"Department" means the Department of Revenue.
"Eligible student" means a child who:
"Family member" means a parent, child, or sibling, whether by whole blood, half blood, or adoption; spouse; or stepchild.
"Focus district" means a school district which has a school that is either (i) a school that has one or more subgroups in which the average student performance is at or below the State average for the lowest 10% of student performance in that subgroup or (ii) a school with an average graduation rate of less than 60% and not identified for priority.
"Jointly administered CTE program" means a program or set of programs within a non-public school located in Illinois, as determined by the State Board of Education pursuant to Section 7.5 of this Act.
"Necessary costs and fees" includes the customary charge for instruction and use of facilities in general and the additional fixed fees charged for specified purposes that are required generally of non-scholarship recipients for each academic period for which the scholarship applicant actually enrolls, including costs associated with student assessments, but does not include fees payable only once and other contingent deposits that are refundable in whole or in part. The Board may prescribe, by rules consistent with this Act, detailed provisions concerning the computation of necessary costs and fees.
"Scholarship granting organization" means an entity that:
"Technical academy" means a non-public school located in Illinois that:
"Qualified contribution" means the authorized contribution made by a taxpayer to a scholarship granting organization for which the taxpayer has received a certificate of receipt from such organization.
"Qualified school" means a non-public school located in Illinois and recognized by the Board pursuant to Section 2-3.25o of the School Code.
"Scholarship" means an educational scholarship awarded to an eligible student to attend a qualified school of their custodians' choice in an amount not exceeding the necessary costs and fees to attend that school.
"Taxpayer" means any individual, corporation, partnership, trust, or other entity subject to the Illinois income tax. For the purposes of this Act, 2 individuals filing a joint return shall be considered one taxpayer.
35 ILCS 40/5