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Introduced Version House Bill 168 History

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Key: Green = existing Code. Red = new code to be enacted

WEST virginia legislature

2019 first extraordinary session

Introduced

House Bill 168

By Delegates Shott, Householder, Harshbarger, Howell, Cowles, Espinosa, Cooper, D. Jeffries, Bibby, Mandt, and Wilson

[ Introduced June 17, 2019; Referred
to the Select Committee on Education Reform B
]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-28-1, §11-28-2, §11-28-3, §11-28-4, §11-28-5, §11-28-6, §11-28-7, §11-28-8, §11-28-9, §11-28-10, §11-28-11, §11-28-12, §11-28-13, §11-28-14, and §11-28-15, all relating to establishing the West Virginia Equal Opportunity Education Scholarship program; providing for definitions; establishing a tax credit for contributions to a scholarship-granting organization; providing for maximum credits to certain contributors; providing for maximum credits toward multi-year contributions; establishing reporting requirements for scholarship-granting organizations; establishing a tax credit for contributions to eligible education improvement grants; providing for maximum credits to certain contributors; providing for maximum credits toward multi-year contributions; establishing a tax credit for contributions to public school districts; providing for maximum credits to certain contributors; providing for maximum credits toward multi-year contributions; establishing accounting requirements for public school districts; establishing tax credits for contributions to eligible public school foundations; providing for maximum credits to certain contributors; providing for maximum credits toward multi-year contributions; establishing reporting requirements for eligible public school foundations; establishing the maximum credits allocable for contributions to scholarship-granting organizations at $5 million; establishing the maximum credits allocable for contributions to eligible education improvement grant organizations, public school districts, or eligible public school foundations at $5 million; establishing a $100,000 tax credit limit for each public school district annually; provides for the Tax Commission to allocate total credits for all contributors; requiring that a scholarship-granting organization or an educational improvement grant organization actually award at least 90 percent of its funds for contributions to be eligible for a tax credit; providing that tax credits earned by a taxpayer cannot be used in a previous taxable year; providing for a method the Tax Commission shall use to allocate eligible tax credits for scholarship-granting organizations; providing for a method the Tax Commission shall use to allocate eligible tax credits for eligible education improvement grant organizations, public school districts, or eligible public school foundations; providing for credits in excess of the cap be carried forward into the next taxable year; providing that the Tax Commission shall publish, on its website, the percentage of a contribution that may be claimed as a credit for any contribution to an authorized entity; requiring the Tax Commission to notify contributors of the percentage of a contribution that can be claimed as a tax credit annually; providing that a taxpayer’s tax liability cannot be reduced to less than zero using these credits; providing for carry over of tax credits unable to be utilized by a taxpayer for a maximum of the next three taxable years; establishing requirements for an authorized entity to be eligible to receive contributions for tax credits; requiring organizations to report information to the Tax Commission to remain eligible to receive contributions for tax credits; providing the Tax Commission the ability to create or require certain forms be used to receive information; providing for limitations on the information the Tax Commission may require from authorized entities; providing for additional requirements for scholarship-granting organizations when reporting information to the Tax Commission; and establishing rulemaking authority in the Tax Commission.

Be it enacted by the Legislature of West Virginia:


article 28. west virginia equal opportunity education scholarship act.

§11-28-1. Short title.

This article shall be known and may be cited as the West Virginia Equal Opportunity Education Scholarship.

§11-28-2. Definitions.


As used in this article:

(1) “Eligible student” means a child of school age who is lawfully present in the United States and who is a member of a household in which the total annual income during the preceding tax year does not exceed an amount equal to 300 percent of the income standard used to qualify for a free or reduced-price school lunch or who, during the immediately preceding school year, attended or, by virtue of the location of such student's place of residence, was eligible to attend a public school in this state which has been identified for school improvement as determined by the State Board of Education pursuant to the requirements of the No Child Left Behind Act of 2001, P.L. No. 107-110. Once a student has received an educational scholarship, as defined in subsection 3 of this section, the student and any siblings who are members of the same household shall remain eligible until they graduate from high school or reach 21 years of age, whichever occurs first.

(2) “Eligible special needs student” means a child who has been evaluated and determined to be eligible for school district services pursuant to WV 126CSR16, a child of school age who has attended public school in our state with an individualized education program pursuant to the Individuals With Disabilities Education Act, 20 U.S.C.A., Section 1400 et seq., or a child who has been diagnosed by a clinical professional as having a significant disability that will affect learning and who has been approved by the board of a scholarship-granting organization.

(3) “Educational scholarships” means:

(A) Scholarships to an eligible student of up to $5,000 or 80 percent of the statewide annual average per-pupil expenditure as determined by the National Center for Education Statistics, U.S. Department of Education, whichever is greater, to cover all or part of the tuition, fees and transportation costs of a qualified school which is accredited by the State Board of Education;

(B) Scholarships to an eligible student of up to $5,000 or 80 percent of the statewide annual average per-pupil expenditure as determined by the National Center for Education Statistics, U.S. Department of Education, whichever is greater, to cover the educational costs of a qualified school which does not charge tuition, which enrolls special populations of students and which is accredited by the State Board of Education; or

(C) Scholarships to an eligible special needs student of up to $25,000 to cover all or part of the tuition, fees, and transportation costs of a qualified school for eligible special needs students which is accredited by the State Board of Education; or

(D) Scholarships to a low-income eligible student of up to $5,000 or 90 percent of the statewide annual average per-pupil expenditure as determined by the National Center for Education Statistics, U.S. Department of Education, whichever is greater, to cover all or part of the tuition, fees, and transportation costs of a qualified school which is accredited by the State Board of Education.

(4) “Low-income eligible student” means an eligible student or eligible special needs student who qualifies for a free or reduced-price lunch.

(5) “Qualified school” means an early childhood, elementary, or secondary private school in this state, including schools which provide special educational programs for three-year-olds or prekindergarten educational programs for four-year-olds, which:

(A) Is accredited by the State Board of Education;

(B) Is in compliance with all applicable health and safety laws and codes;

(C) Has a stated policy against discrimination in admissions on the basis of race, color, national origin or disability; and

(D) Ensures academic accountability to parents and guardians of students through regular progress reports.

(6) “Qualified school for eligible special needs students” means an early childhood, elementary, or secondary private school in a county in this state, including schools which provide special educational programs for three-year-olds or prekindergarten educational programs for four-year-olds.

(7) “Scholarship-granting organization” means an organization which:

(A) Is a nonprofit entity exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3);

(B) Distributes periodic scholarship payments as checks made out to an eligible student's or eligible special needs student's parent or guardian and mailed to the qualified school where the student is enrolled;

(C) Spends no more than 10 percent of its annual revenue on expenditures other than educational scholarships as defined in subsection 3 of this section;

(D) Spends each year a portion of its expenditures on educational scholarships for low-income eligible students, as defined in subsection 4 of this section, in an amount equal to or greater than the percentage of low-income eligible students in the state;

(E) Ensures that scholarships are portable during the school year and can be used at any qualified school that accepts the eligible student or at any qualified school for special needs students that accepts the eligible special needs student;

(F) Registers with the West Virginia Tax Commission as a scholarship-granting organization; and

(G) Has policies in place to:

(i) Carry out criminal background checks on all employees and board members to ensure that no individual is involved with the organization who might reasonably pose a risk to the appropriate use of contributed funds; and

(ii) Maintain full and accurate records with respect to the receipt of contributions and expenditures of those contributions and supply such records and any other documentation required by the Tax Commission to demonstrate financial accountability.

(8) “Annual revenue” means the total amount or value of contributions received by an organization from taxpayers awarded credits during the organization's fiscal year and all amounts earned from interest or investments.

(9) “Public school” means a school funded by local, state, or federal funds that provides education from at least kindergarten to grade 12 to any student within its district;

(10) “Eligible public school district” means any public school that is not located within a 10 mile radius of a qualified school in this state, or any public school that is located within a 10 mile radius of a qualified school in this state but offers grade-level instruction different from the qualified school or any public school located within a public school district with fewer than 4,500 students district.

(11) “Early childhood education program” means a special educational program for eligible special needs students who are three years of age or a prekindergarten educational program provided to children who are at least four years of age but not more than five years of age on or before September 1.

(12) “Innovative educational program” means an advanced academic or academic improvement program that is not part of the regular coursework of a public school, but that enhances the curriculum or academic program of the school or provides early childhood education programs to students.

(13) “Educational improvement grant” means a grant to an eligible public school to implement an innovative educational program for students, including the ability for multiple public schools to make an application and be awarded a grant to jointly provide an innovative educational program.

(14) “Educational improvement grant organization” means an organization which:

(A) Is a nonprofit entity exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3); and

(B) Contributes at least 90 percent of its annual receipts as grants to eligible schools for innovative educational programs. For purposes of this subsection, an educational improvement grant organization contributes its annual cash receipts when it expends or otherwise irrevocably encumbers those funds for expenditure during the current fiscal year of the organization or during the next succeeding fiscal year of the organization.

(15) “Eligible public school foundation” means a nonprofit entity formed pursuant to West Virginia law but which is exempt from federal income taxation pursuant to either Section 501(c)(3) or Section 509(a) of the Internal Revenue Code of 1986, as amended. Each public school foundation must be approved by the local board of education prior to accepting qualifying donations.

§11-28-3. Tax credits for contributions to scholarship-granting organization; contribution limits; multi-year credit limits; reporting requirements.


(a) There shall be a tax credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization, except as provided in §11-28-8 of this code. The credit shall be equal to 50 percent of the total amount of the contributions made during a taxable year, not to exceed $1,000 for single individuals; $2,000 for married individuals filing jointly; or $100,000 for any taxpayer which is a legal business entity, plus any suspended credits pursuant to §11-28-10 of this code: Provided, That if total credits claimed pursuant to this section exceed the caps established pursuant to §11-28-7 of this code, the credit shall be equal to the taxpayer’s proportionate share of the cap for the taxable years, as determined pursuant to §11-28-10 of this code. For the purpose of this article, a legal business entity means limited and general partnerships, corporations, subchapter S corporations, and limited liability companies.

(b) For any taxpayer who makes a contribution to an eligible scholarship-granting organization and makes a written commitment to contribute the same amount for an additional year, the credit for the first year and the additional year shall be equal to 75 percent of the total amount of the contribution made during a taxable year, not to exceed the amounts established in subsection (a) of this section for the taxable year in which the credit provided in this subsection is claimed. The taxpayer shall provide evidence of the written commitment to the West Virginia Tax Commission at the time of filing the refund claim.

(c) The credits authorized pursuant to the provisions of this subsection shall be allocable to the partners, shareholders, members, or other equity owners of a taxpayer that is authorized to be treated as a legal business entity for purposes of federal income tax reporting for the taxable year for which the tax credits authorized by this subsection are claimed on the applicable return, together with required schedules, forms or reports of the partners, shareholders, members, or other equity owners of the taxpayer. Tax credits allocated to such equity owners shall be limited in amount for the income tax return of a natural person or persons based upon the limitation of the total credit amount to the entity from which the tax credits have been allocated and shall not be limited to $1,000 for single individuals or $2,000 for married persons filing jointly.

(d) On or before December 31, 2020, and once every four years thereafter, all scholarship-granting organizations shall submit to the West Virginia Tax Commission, the Governor, the President of the Senate, and the Speaker of the House of Delegates, an audited financial statement for the organization along with information detailing the benefits, success, or failure of the program. The Tax Commission shall publish and make publicly available on its website the financial statement and information submitted pursuant to this subsection.

§11-28-4. Tax credits for contributions to eligible education improvement grant organization; contribution limits; multi-year credit limits.


(a) There shall be a tax credit for any taxpayer who makes a contribution to an eligible education improvement grant organization, except as provided in §11-28-8 of this code. The credit shall be equal to 50 percent of the total amount of the contributions made during a taxable year, not to exceed $1,000 for single individuals; $2,000 for married individuals filing jointly; or $100,000 for any taxpayer which is a legal business entity, plus any suspended credits pursuant to §11-28-10 of this code: Provided, That if total credits claimed pursuant to this section exceed the caps established pursuant to §11-28-7 of this code, the credit shall be equal to the taxpayer’s proportionate share of the cap for the taxable years, as determined pursuant to §11-28-10 of this code.

(b) For any taxpayer who makes a contribution to an eligible education improvement grant organization and makes a written commitment to contribute the same amount for an additional year, the credit for the first year and the additional year shall be equal to 75 percent of the total amount of the contribution made during a taxable year, not to exceed the amounts established in subsection (a) of this section for the taxable year in which the credit provided in this subsection is claimed. The taxpayer shall provide evidence of the written commitment to the West Virginia Tax Commission at the time of filing the refund claim.

(c) The credits authorized pursuant to the provisions of this subsection shall be allocable to the partners, shareholders, members, or other equity owners of a taxpayer that is authorized to be treated as a legal business entity for purposes of federal income tax reporting for the taxable year for which the tax credits authorized by this subsection are claimed on the applicable return, together with required schedules, forms or reports of the partners, shareholders, members, or other equity owners of the taxpayer. Tax credits allocated to such equity owners shall be limited in amount for the income tax return of a natural person or persons based upon the limitation of the total credit amount to the entity from which the tax credits have been allocated and shall not be limited to $1,000 for single individuals or $2,000 for married persons filing jointly.

§11-28-5. Tax credits for contributions to public school districts; contribution limits; multi-year credit limits; accounting requirements.


(a) On or after the effective date of this article, there shall be a credit for any taxpayer who makes a contribution to an eligible public school district. The credit shall be equal to 50 percent of the total amount of contributions made during a taxable year, not to exceed $1,000 for single individuals; $2,000 for married individuals filing jointly; or $100,000 for any taxpayer which is a legal business entity: Provided, That if total credits claimed pursuant to this section exceed the caps established pursuant to §11-28-7 of this code, the credit shall be equal to the taxpayer’s proportionate share of the cap for the taxable years, as determined pursuant to §11-28-10 of this code.

(b) For any taxpayer who makes a contribution to an eligible public school district and makes a written commitment to contribute the same amount for an additional year, the credit for the first year and the additional year shall be equal to 75 percent of the total amount of the contribution made during a taxable year, not to exceed the amounts established in §11-28-6 of this code for the taxable year in which the credit provided in this subsection is claimed. The taxpayer shall provide evidence of the written commitment to the West Virginia Tax Commission at the time of filing the refund claim.

(c) The credits authorized pursuant to the provisions of this subsection shall be allocable to the partners, shareholders, members, or other equity owners of a taxpayer that is authorized to be treated as a legal business entity for purposes of federal income tax reporting for the taxable year for which the tax credits authorized by this subsection are claimed on the applicable return, together with required schedules, forms or reports of the partners, shareholders, members, or other equity owners of the taxpayer. Tax credits allocated to such equity owners shall be limited in amount for the income tax return of a natural person or persons based upon the limitation of the total credit amount to the entity from which the tax credits have been allocated and shall not be limited to $1,000 for single individuals or $2,000 for married persons filing jointly.

(d) Each eligible public school district to which contributions have been made, for purposes of the tax credit authorized by this section, shall annually account for all revenue and expenditures through West Virginia OASIS.

§11-28-6. Tax credits for contributions to eligible public school foundation; contribution limits; multi-year credit limits; reporting requirements.


(a) On or after the effective date of this article, there shall be a credit for any taxpayer who makes a contribution to an eligible public school foundation. The credit shall be equal to 50 percent of the total amount of contributions made during a taxable year, not to exceed $1,000 for single individuals; $2,000 for married individuals filing jointly; or $100,000 for any taxpayer which is a legal business entity; Provided, That if total credits claimed pursuant to this section exceed the caps established pursuant to §11-28-7 of this code, the credit shall be equal to the taxpayer’s proportionate share of the cap for the taxable years, as determined pursuant to §11-28-10 of this code.

(b) For any taxpayer who makes a contribution to an eligible public school foundation and makes a written commitment to contribute the same amount for an additional year, the credit for the first year and the additional year shall be equal to 75 percent of the total amount of the contribution made during a taxable year, not to exceed the amounts established in §11-28-7 of this code for the taxable year in which the credit provided in this subsection is claimed. The taxpayer shall provide evidence of the written commitment to the West Virginia Tax Commission at the time of filing the refund claim.

(c) The credits authorized pursuant to the provisions of this subsection shall be allocable to the partners, shareholders, members, or other equity owners of a taxpayer that is authorized to be treated as a legal business entity for purposes of federal income tax reporting for the taxable year for which the tax credits authorized by this subsection are claimed on the applicable return, together with required schedules, forms or reports of the partners, shareholders, members, or other equity owners of the taxpayer. Tax credits allocated to such equity owners shall be limited in amount for the income tax return of a natural person or persons based upon the limitation of the total credit amount to the entity from which the tax credits have been allocated and shall not be limited to $1,000 for single individuals or $2,000 for married persons filing jointly.

(d) On or before December 31, 2020, and once every four years thereafter, all scholarship-granting organizations shall submit to the West Virginia Tax Commission, the Governor, the President of the Senate, and the Speaker of the House of Delegates, an audited financial statement for the organization along with information detailing the benefits, success, or failure of the program. The Tax Commission shall publish and make publicly available on its website the financial statement and information submitted pursuant to this subsection.

§11-28-7. Total credits authorized state-wide.


Except as otherwise provided pursuant to §11-28-10 of this code, for tax years 2019 and thereafter:

(1) The total credits authorized pursuant to §11-28-3 of this code for all taxpayers shall not exceed $5 million annually;

(2) The total credits authorized pursuant to §11-28-4, §11-28-5, and, §11-28-6 of this code for all taxpayers shall not exceed $5 million annually and shall be limited to $100,000 of credits per public school district annually; and

(3) The cap on total credits provided for in this section shall be allocated by the Tax Commission as provided in §11-28-10 of this code.

§11-28-8. Eligibility for tax credits on contributions.


For credits claimed for eligible contributions made during tax year 2019 and thereafter, a credit shall not be allowed by the West Virginia Tax Commission for contributions made to a scholarship-granting organization or an educational improvement grant organization if that organization’s percentage of funds actually awarded is less than 90 percent. For purposes of this section, the “percentage of funds actually awarded” shall be determined by deciding the total amount of funds actually awarded as educational scholarships or educations improvement grants over the most recent 24 months by the total amount available to award as educational scholarships or educational improvement grants over the most recent 24 months.

§11-28-9. Limitations on claiming tax credits.


Any tax credits which are earned by a taxpayer pursuant to this article prior to its effective date may not be claimed for any period prior to the taxable year beginning January 1, 2019. No credits which accrue prior to the effective date of this article may be used to file an amended tax return for any taxable year prior to the taxable year beginning January 1, 2019.

§11-28-10. Total credits authorized; establishing a proportionate share to maximize credits authorized; credits permitted to carry into the next year; Tax Commission to publish the credit percentage on its website.


Total credits authorized by this article shall be allocated as follows:

(1) By January 10 of the year immediately following the calendar year, a scholarship-granting organization, an educational improvement grant organization, a public school district or an eligible public school foundation which accepts contributions pursuant to this section shall provide information to the Tax Commission, in the form and manner prescribed by the Commissioner, information on each contribution accepted during such taxable year. At least once each taxable year, the entity making the report shall notify each contributor that West Virginia law provides for a total, statewide cap on the amount of income tax credits allowed annually;

(2)(A) If the Tax Commission determines the total combined credits claimed for contributions made to scholarship-granting organizations during the most recently completed calendar year by all taxpayers are in excess of the statewide caps provided in §11-28-7 of this code, the Tax Commission shall first allocate any amount of credits not claimed for contributions made to organizations authorized pursuant to §11-28-4, §11-28-5, and §11-28-6 of this code, then shall determine the percentage of the contribution which establishes the proportionate share of the credit which may be claimed by any taxpayer so that the total maximum credits authorized by this section are not exceeded.

(B) If the Tax Commission determines the total combined credits claimed for contributions made to organizations authorized pursuant to §11-28-4, §11-28-5, and §11-28-6 of this code during the most recently completed calendar year by all taxpayers are in excess of the statewide caps provided in §11-28-7 of this code, the Tax Commission shall first allocate any amount of credits not claimed for contributions made to scholarship-granting organizations, then shall determine the percentage of the contribution which establishes the proportionate share of the credit which may be claimed by any taxpayer so that the maximum credits authorized by this section are not exceeded.

(C) Beginning for the tax year 2019, credits earned, but not allowed due to the application of statewide caps provided in §11-28-7 of this code will be considered suspended and authorized to be used in the next immediate tax year and applied to the next year’s statewide cap; and

(3) The Tax Commission shall publish the percentage of the contribution which may be claimed as a credit by contributors for the most recently completed calendar year on the Tax Commission website no later than February 15 of each calendar year for contributions made the previous year. Each organization pursuant to §11-28-3, §11-28-4, §11-28-5, and §11-28-6 of this code shall notify contributors of that amount annually.

§11-28-11. Reduction of tax liability.


No tax credits authorized by this section shall be used to reduce the tax liability of the taxpayer to less than zero.

§11-28-12. Tax credits not used are permitted to be carried over into subsequent tax year.


Any credits authorized by this article allowed but not used in any tax year may be carried over, in order, to each of the three years following the year of qualification.

§11-28-13. Requirements for organizations to be eligible to receive contributions for tax credits; requiring organizations to report information to the Tax Commission to remain eligible; Tax Commission to provide report forms; limitations on information required by the Tax Commission.


(a) In order to qualify under this section, each organization pursuant to §11-28-4 and §11-28-6 of this code shall submit an application with information to the West Virginia Tax Commission on a form prescribed by the Tax Commission that:

(1) Enables the Tax Commission to confirm that the organization is a nonprofit entity exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) or Section 509(a); and

(2) Describes the proposed innovating education program or programs supported by the organization.

(b) The Tax Commission shall review and approve or disapprove the application, in consultation with the Board of Education.

(c) In order to maintain eligibility under this section, an organization pursuant to §11-28-4 and §11-28-6 of this code shall annually report the following information to the Tax Commission by September 1 of each year:

(1) The name of the innovating educational program or programs and the total amount of the grant or grants made to those programs during the immediately preceding school year;

(2) A description of how each grant was utilized during the immediately preceding school year and a description of any demonstrated or expected innovative educational improvements;

(3) The names of the public school and school districts where innovative educational programs that received grants during the immediately preceding school year were implemented;

(4) Where the organization collects information on a county-by-county basis; and

(5) The total number and total amount of grants made during the immediately preceding school year for innovative educational programs at public school by each county in which the organization made grants.

(d) The information required under subsection (c) of this section shall be submitted on a form provided by the Tax Commission. No later than May 1 of each year, the Tax Commission shall annually distribute sample forms together with the forms on which the reports are required to be made to each approved organization.

(e) The Tax Commission shall not require any other information be provided by an organization, except as expressly authorized in this section.

§11-28-14. Additional information requirements for scholarship-granting organizations.


(a) Beginning in 2021 for the 2020-2021 academic year, in order to maintain registration, a scholarship-granting organization shall annually report to the Tax Commission, by September 1 of each year, the following information regarding the educational scholarships funded by the organization in the previous academic year:

(1) The name and address of the scholarship-granting organization;

(2) The names of the qualifying schools that received funding for educational scholarships, the total amount of funds paid to each qualifying school, and the total number of scholarship recipients enrolled in each qualifying school;

(3) The total number and total dollar amount of contributions received during the previous academic year;

(4) The total number and total dollar amount of educational scholarships awarded and funded during the previous academic year;

(5) The total number, total dollar amount, and percentage of educational scholarships awarded and funded during the previous academic year, disaggregated into the following categories:

(A) Students who qualify for the federal free and reduced-price lunch program;

(B) Students who, during the immediately preceding school year, attended or were eligible, by virtue of the residence of the student, to attend a public school in the state which was identified for school improvement by the State Board of Education;

(C) Eligible special needs students; and

(D) Students who were first-time recipients of a scholarship, including information about the type of public or private school the student was enrolled in during the entire previous academic year;

(6) The percentage of the total amount of education scholarship expenditures spent on low-income eligible students;

(7) The percentage of annual revenue received by the organization from donations that qualify for tax credits pursuant to this section, which was not expended on scholarships; and

(8) Disaggregated data reported under this subsection shall be reported in accordance with The Family Educational Rights and Privacy Act of 1974 (FERPA) 20 U.S.C., Section 1232g.

(b) The Tax Commission shall publish and make available on its website:

(1) The information submitted by the scholarship-granting organization pursuant to subsection (a) of this section;

(2) A list of participating schools; and

(3) All other application information submitted to the Tax Commission by a scholarship-granting organization, except that information which would violate the privacy of an individual.

(c) A scholarship-granting organization shall annually submit verification to the Tax Commission that the organization still meets the criteria set forth in §11-28-2 of this code.

§11-28-15. Rulemaking authority.


In consultation with the Board of Education, the Tax Commission shall promulgate rules pursuant to §29A-3-1 et seq. of this code to implement the provisions of this article. The rules shall include procedures for the registration of a scholarship-granting organization, and educational improvement grant organization, or a public school foundation for purposes of determining if the organization meets the requirements of this article or for the revocation of the registration of any such organization, if applicable, and for notice as required in §11-28-10 of this code.

 

NOTE: The purpose of this bill is to create the West Virginia Equal Opportunity Education Scholarship program to provide tax credits for eligible contributions made to an authorized scholarship-granting organization, an educational improvement grant organization, public school district, and public school foundation that assists students in paying for education related expenses.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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