House committee substitute makes the following changes to 1st edition. Rewrites proposed GS 105-151.33 to include in the definition of eligible dependent child a child who receives special education or related services on a daily basis. Requires an eligible dependent child to be reevaluated every three years by the local educational agency. Clarifies proposed GS 105-151.33(d), concerning instances in which a taxpayer may not qualify for a credit as follows: (1) the child was placed in a nonpublic school or facility by a public agency at public expense, (2) the child was 19 (previously 22) years old or older during the entire semester, (3) the child graduated from high school prior to the end of the semester, or (4) the child spent any time enrolled as a full-time student taking at least 12 hours of academic credit in a postsecondary educational institution. Creates new subsection (i) to proposed GS 105-151.33 to define special education and related services. Amends proposed GS 115C-472.15 to direct the State Board of Education to use revenues in the fund to reimburse local educational agencies for reevaluations and revised individualized education programs. Makes other clarifying and technical changes. Makes change to the Department of Revenue’s reporting requirement date, from January 1, 2012, to October 1, 2013.