AN ACT TO CREATE SPECIAL EDUCATION SCHOLARSHIP GRANTS FOR CHILDREN WITH DISABILITIES. Enacted July 29, 2013. Sections 1 through 3 are effective for taxable years beginning on or after January 1, 2014. Sections 5 and 6 are effective July 1, 2013. The remainder is effective July 29, 2013, and applies beginning with the spring semester of the 2013-14 school year.
Summary date: Jul 30 2013 - View summary
Summary date: Jun 26 2013 - View summary
Senate committee substitute makes the following changes to the 4th edition.
Amends GS 115C-112.5, deleting the requirement that the Authority report to the Department of Public Instruction (DPI) on the number of students who received scholarships for the previous school year and were enrolled in a local school administrative unit or charter school for the semester before the semester for which a scholarship grant was awarded. Also deletes the requirement that DPI adjust the allotments of local school administrative units and charter school based on the number of awarded scholarships. Makes clarifying and technical changes regarding the remaining reporting requirements.
Summary date: May 15 2013 - View summary
House amendments make the following changes to the 3rd edition.
Amendment #1 clarifies that subsections (a) and (b) of Section 5 of this act only become effective if there is an appropriation of funds by the Current Operations and Capital Improvement Act of 2013from the General Fund to the NC State Education Assistance Authority.
Amendment #2 provides the following eligibility requirements in GS 115C-112.3 for parents to receive reimbursement for tuition and special education and related services: (1) parents must provide documentation that the student was enrolled in a nonpublic school for no less than 75 days of the the semester for which the parents seek reimbursement, (2) parents may only receive reimbursement for related services provided to home-schooled students if they provide documentation that the student received related services for no less than 75 days of the semester for which the parents are seeking reimbursement. Also requires parents to submit confirming documentation, including receipts, at the end of each school semester to demonstrate the costs incurred during the semester.
Summary date: May 8 2013 - View summary
House committee substitute to the 2nd edition makes the following changes. Provides in Section 7 that a child who is otherwise eligible to receive a scholarship grant for the spring semester of the 2013-14 school year is deemed to have met the requirements of GS 115C-112.2(2)f. if the child is a dependent child for whom a taxpayer is allowed a credit for the fall semester of the 2013-14 school year under GS 105-151.33 and the taxpayer affirms, under oath, that the taxpayer will claim the credit for that semester.
Summary date: Apr 17 2013 - View summary
House committee substitute makes the following changes to the 1st edition.
Amends GS 115C-112.3, (Scholarship Grants), providing that eligible students awarded grants cannot be enrolled in a public school.
Amends GS 115C-112.5 (Authority reporting requirements), providing that the Authority will make an annual report no later than August 1 (was, July 1) to the Department of Public Instruction (DPI) on the number of students who (1) received scholarship grants for the previous school year and (2) were enrolled in an LEA or charter school for the semester preceding the semester for which a scholarship grant was awarded. Also requires the Authority to make an annual report to the Joint Legislative Oversight Committee no later than October 1 (was, March 1) on the dispensation of scholarship grants.
Allows the Authority to retain up to $200,000 of the funds appropriated for fiscal year 2013-2014 for administrative costs associated with the scholarship grant program. For fiscal year 2014-2015 and subsequent years, the Authority can retain up to 2% annually (previously, the Authority was allowed to retain 1% annually).
Sets out the requirement and conditions for being considered a prior scholarship grant recipient for priority in awarding of scholarship grants under GS 115C-112.3(a). Adds the requirement that the Department of Revenue provide the Authority with a list of people claiming the credit for the taxable year beginning on or after January 1, 2013.
Summary date: Mar 11 2013 - View summary
Effective January 1, 2014, (1) repeals GS 105-151.33, which provided an education expenses tax credit for taxpayers with eligible dependent children effective as of January 1, 2016and(2) makes conforming changes, also repealing Section 2 of SL 2011-395 and GS 105-160.3(11).
Adds a new Part 1H, Special Education Scholarship Grants for Children with Disabilities, to GS Chapter 115C, Article 9. Provides definitions for the following terms as used in this Part: (1) authority, (2) eligible student, (3) nonpublic school, and (4) scholarship grants. Provides specific criteria that qualifies a child, under the age of 22, with a disability, as an eligible student under this Part.
Directs the North Carolina State Education Assistance Authority (Authority), no later than May 1 each year,to make applications availableto eligible students for scholarship grants toattend anynonpublic school and to receive special education and related services in a nonpublic school setting.Requires that priority in awarding scholarship grants is to be given to eligible students who received a grant during the previous semester. Provides that except as provided for prior grant recipients, scholarship grants are to be awarded to eligible students in the order in which the applications are received. Limits the grant amount to no more than $3,000 per semester per eligible student and only for the purpose of reimbursement of tuition, special education and related services, and for services provided to home-schooled students. Provides additional specifics regarding the awarding of scholarship grants.
Authorizes the Authority to establish rules and regulations for the administration and awarding of scholarship grants. Allows the Authority to require verification of eligibility for scholarship grants. Requires the Authority to make an annual report no later than July 1 to the Department of Public Instruction (DPI)on the number of students who (1) received scholarship grants for theprevious school yearand (2) were enrolled in an LEA for the semesterpreceding the semester for which a scholarship grant was awarded. Also requires the Authority to make an annual report to the Joint Legislative Oversight Committee no later than March 1 on the dispensation of scholarship grants.
Appropriates $3,670,500for fiscal year 2013-14 from the General Fund to the Authority and appropriates $4,341,000 for fiscal year 2014-15 from the General Fund to the Authority in recurring funds to implement the requirements of this act. Requires the Authority to use $3 million of the funds appropriated to the Authority in fiscal year 2013-14 and $3 million of the appropriation to the Authority in fiscal year 2014-15 to award scholarship grants to eligible students. Directs that of the remaining funds,up to $670,500 for 2013-14, and up to $1,341,000 for 2014-15, be transferred to DPI to use to conduct reevaluations of eligible students as required by proposed GS 115C-112.3(c), as enacted by this act. Allows the Authority to retain up to 1% of the appropriated funds for scholarship grants to cover administrative costs associated with the scholarship grant program. Effective July 1, 2013.
Effective July 1, 2013, (1) providesthat nothing in this act requires the General Assembly to appropriate funds to implement it; (2) repeals Article 32D Of GS Chapter 115C, which established a fund under the administration of the State Board of Education for special education and related services; and (3) directs the State Controller to transfer the fund balance from the Fund for Special Education and Related Services to the appropriate budget code for the 2013-14 fiscal year.
Provides that regardless of the definition for eligible student in GS 115C-112.2, as enacted by this act, an eligible dependent child of a taxpayer who received an education expenses tax credit under GS 105-151.33 for fall semester 2013-14 school year has met the eligibility requirements for a scholarship grant forthe spring semester of the 2013-14 school year.
Provides that this act does not affect any rights or liabilities, including any right to a refund or a tax creditarising or accruing under a statute that is amended or repealed by this act before the effective date of its amendment or repeal. Except as otherwise indicated, this act is effective when it becomes law. Regardless of the requirement in proposed GS 115C-112.3(a) that applications for the scholarship grant applications be made availableas of May 1, the applications for the 2014 spring semester must be made available no later than October 1, 2013.