Current through Register Vol. 42, No. 11, August 30, 2024
(1) Scope. This
rule is issued pursuant to Section
16-6D-1,
Code of Ala. 1975, to provide guidance to parents who
choose to transfer a student to a nonpublic school upon notification that the
student is enrolled in or assigned to attend a failing school.
(2) In order to be eligible for the parent
tax credit, a parent must transfer a student and incur creditable costs at a
nonfailing public school or nonpublic school.
(a) A nonpublic school, for purposes of the
parent tax credit, is any private school, including parochial schools, that is
accredited by a state recognized accrediting agency and has notified the
Department of Revenue of its intent to participate in and comply with the
requirements of the Section 9 scholarship program established by the Alabama
Accountability Act (Act 2013-64).
(b) Example. Upon notification that Student A
is assigned to attend a failing school, his parents choose to enroll him in an
accredited private school that chooses not to participate in the
Section 9 scholarship program. In this scenario, the student's parents are not
eligible to claim the parent tax credit, even if they incur otherwise
creditable costs, because the school that the student transferred to does not
meet the Alabama Accountability Act definition of nonpublic school, a
requirement to be eligible for the parent tax credit.
(c) Example. Upon notification that Student B
is assigned to attend a failing school, her parents choose to enroll her in an
accredited private school that participates and complies with the requirements
of the Section 9 scholarship program. Assuming Student B's parents meet the
other requirements for the Section 8 parent tax credit further outlined in
Rules
810-3-60-.01 and
810-3-60-.03,
Student B's parents are eligible to claim the parent tax credit.
(3) Homeschooling does not meet
the criteria required for the tax credits established in the Alabama
Accountability Act.
