Bill Title: Creates the Opportunity Scholarship Act and amends the State Finance Act and the Illinois Income Tax Act. Establishes the Opportunity Scholarship Program. Provides that under the program the custodian of a qualifying pupil is entitled to a Opportunity Scholarship to pay for qualified education expenses at participating nonpublic elementary schools in Cook County. Sets forth provisions concerning notification of scholarships, a request for a scholarship, the issuance and payment of a scholarship, the amount of a scholarship, the renewal of a scholarship, pupil assessment, the longitudinal data system, reporting attendance, nonpublic school students, a report on the program and expansion of the program, penalties, and rules. Provides that the amount received under the program shall not be considered base income for purposes of Illinois' income tax. Creates the Opportunity Scholarship Fund as a special fund in the State treasury, with money in the Fund being used by the State Board of Education for the purposes of the Opportunity Scholarship Act. Provides for a tax credit for contributions made to the Opportunity Scholarship Fund. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2019-01-09 - Session Sine Die [SB0668 Detail]

Text: Latest bill text (Introduced) [HTML]

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