A BILL TO BE ENTITLED AN ACT TO CREATE SPECIAL EDUCATION SCHOLARSHIP GRANTS FOR CHILDREN WITH DISABILITIES.
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.
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