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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY PIPPY, FOLMER, TOMLINSON, WONDERLING, COSTA, EARLL, VANCE, KITCHEN, BROWNE, ORIE, D. WHITE, EICHELBERGER, FARNESE AND BOSCOLA, FEBRUARY 19, 2009 |
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| REFERRED TO EDUCATION, FEBRUARY 19, 2009 |
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| AN ACT |
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1 | Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An |
2 | act relating to the public school system, including certain |
3 | provisions applicable as well to private and parochial |
4 | schools; amending, revising, consolidating and changing the |
5 | laws relating thereto," in educational improvement tax |
6 | credit, further providing for the definitions of "educational |
7 | improvement organization" and "innovative educational |
8 | program." |
9 | The General Assembly of the Commonwealth of Pennsylvania |
10 | hereby enacts as follows: |
11 | Section 1. The definitions of "educational improvement |
12 | organization" and "innovative educational program" in section |
13 | 2002-B of the act of March 10, 1949 (P.L.30, No.14), known as |
14 | the Public School Code of 1949, amended July 11, 2006 (P.L.1092, |
15 | No.114), are amended to read: |
16 | Section 2002-B. Definitions. |
17 | The following words and phrases when used in this article |
18 | shall have the meanings given to them in this section unless the |
19 | context clearly indicates otherwise: |
20 | * * * |
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1 | "Educational improvement organization." A nonprofit entity |
2 | which: |
3 | (1) is exempt from Federal taxation under section 501(c) |
4 | (3) 34 of the Internal Revenue Code of 1986 (Public Law |
5 | 99-514, 26 U.S.C. § 1 et seq.); and |
6 | (2) contributes at least 80% of its annual receipts as |
7 | grants to a public school, a chartered school as defined in |
8 | section 1376.1(a) or a private school approved in accordance |
9 | with section 1376 for innovative educational programs. |
10 | For purposes of this definition a nonprofit entity "contributes" |
11 | its annual cash receipts when it expends or otherwise |
12 | irrevocably encumbers those funds for expenditure during the |
13 | then current fiscal year of the nonprofit entity or during the |
14 | next succeeding fiscal year of the nonprofit entity. |
15 | * * * |
16 | "Innovative educational program." An advanced academic or |
17 | similar program that is not part of the regular academic program |
18 | of a public school but that enhances the curriculum or academic |
19 | program of [the] a public school, chartered school as defined in |
20 | section 1376.1(a) or private school approved in accordance with |
21 | section 1376, or provides pre-kindergarten programs to public |
22 | school students[.], students of a chartered school as defined in |
23 | section 1376.1(a) or students of a private school approved in |
24 | accordance with section 1376. |
25 | * * * |
26 | Section 2. This act shall take effect immediately. |
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