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.
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.
"Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.