Bill > SB0054

This bill amends the Carson Smith Opportunity Scholarship Program by clarifying eligibility requirements for students, expanding the definition of "scholarship expense" to include physical therapy and certain extracurricular activities with a cap, and allowing for out-of-state military families to use the scholarship. It also introduces new provisions for verifying residency, including allowing the State Tax Commission to share income tax information with scholarship granting organizations for this purpose with taxpayer consent, and requires scholarship granting organizations to establish deadlines for accepting scholarship offers. Additionally, the bill modifies rules for private schools and eligible service providers to receive scholarship funds, and adjusts the process for issuing tax credit certificates for donations to the program, including specifying that the credit is for the taxable year the donation is made and cannot be claimed if also deducted federally.