Directs the commissioner of taxation and finance to help entities to elect to participate in the federal tax credit for elementary and secondary scholarships known as the Educational Choice for Children Act of 2025.
In educational tax credits, further providing for definitions and providing for compliance with Federal tax credit for contributions to scholarship organizations.
Requires public institutions of higher education to provide student-athletes who lose athletic scholarships because of injuries sustained while participating in athletic program with equivalent scholarships.
Expanding student eligibility under the tax credit for low income students scholarship program, increasing the amount of the tax credit for contributions made pursuant to such program and providing for aggregate tax credit limit increases under certain conditions.
"Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.