SUMMARY:  LC 33 4953  Modifies accountability requirements for schools that enroll students who utilize a scholarship or tuition grant provided by contributions from a student scholarship organization funded through a state tax credit.

• schools that enroll students receiving such scholarships will be subject to the Open Records Act
• such schools must annually file reports to the Department of Education
• total number of students enrolled utilizing such a scholarship
• total amount of scholarship funds received by the school
• a breakdown of individual accounts received on behalf of each student
• nonidentifying data of the scholarship students with the name and dates of public school attended
• aggregated demographic data of the scholarship students attending with respect to race, ethnicity, and gender
• tax credits shall be denied if the taxpayer swaps donations with another taxpayer to benefit either taxpayer's dependent
• sets the aggregate annual statewide tax credits at $50 million

 EFFECTIVE DATE:  Upon approval of the General Assembly and the Governor.