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Synopsis As Introduced Creates the Opportunity Scholarship Act and amends the Illinois Income Tax Act. Provides findings and declarations of policy. Establishes the Opportunity Scholarship Program. Provides that under the program the custodian of a qualifying pupil is entitled to a Tutoring Opportunity Scholarship or a School Opportunity Scholarship to pay for qualified education expenses at participating Chicago elementary and secondary schools or tutoring agencies. Requires the principal of each school in the Chicago school district to notify custodians of qualified pupils of the availability of scholarships. Requires custodians to apply to the State Board of Education for a scholarship and provide documentation as to eligibility. Requires the State Board to issue a scholarship to custodians who have made proper application and to honor the scholarship when presented for payment by a school or tutoring agency pursuant to certain procedures. Provides for the dollar amount of a scholarship and provides that the total amount of scholarships paid under the program may not exceed $15,000,000 in a school year. Provides that the scholarship may be renewed each year through the 12th grade so long as the pupil and custodian remain eligible. Requires pupils receiving scholarships to be assessed in the same manner as Illinois public school students. Provides that the amount received under the program shall not be considered base income for purposes of Illinois' income tax. Requires the State Board to submit a report to the General Assembly by December 31, 2010. Provides criminal penalties for certain violations. Requires the State Board to adopt rules to implement the Act.
House Committee Amendment No. 1 Deletes everything after the enacting clause. Reinserts the contents of the bill with the following changes. Provides that the scholarship program applies to all schools in Illinois not just in Chicago. Removes a provision requiring the State Board of Education to submit a report to the General Assembly reviewing the status of the program. Makes changes concerning dates. Adds an immediate effective date.
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