Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Act" means the Invest in Kids Act [35 ILCS 40
				]
.
"Authorized contribution" means the contribution amount
				that is listed on the contribution authorization certificate issued to the
				taxpayer.
"Board" means the State Board of
				Education.
"Certificate of receipt" or "COR" means a certificate issued by
				the scholarship granting organization to a taxpayer pursuant to Section
				1000.500.
"Contribution" means a donation made by
the
taxpayer during the taxable year for providing scholarships as provided
				in the Act.
"Contribution authorization certificate" or "CAC" means a
				certificate issued by the Department to a taxpayer pursuant to Section
				1000.400.
"Custodian" means, with respect to eligible students,
				an Illinois resident who is a parent or legal guardian of the eligible student
				or students.
In cases in which the parent or legal guardian is
				unwilling or unable to act for the eligible student for purposes of the Invest
				in Kids Act, the person with whom the eligible student is living, such as a
				foster parent, will be considered the custodian.
"Department" means the Department of
				Revenue.
"Eligible student" means a child who:
is a member of a household whose federal adjusted gross
				income the year before he or she initially receives a scholarship under this
				program, as determined by the Department, does not exceed 300% of the federal
				poverty level and, once the child receives a scholarship, does not exceed 400%
				of the federal poverty level;
is eligible to attend a public elementary school or
				high school in Illinois in the semester immediately preceding the semester for
				which he or she first receives a scholarship or is starting school in Illinois
				for the first time when he or she first receives a scholarship;
				and
resides in Illinois while receiving a
				scholarship.
"Eligible student" also means foster children who are under the
				legal responsibility of a foster care agency or court.
"Family member" means a parent, child, or sibling,
				whether by whole blood, half blood, or adoption; spouse; or
				stepchild.
"Federal poverty level" means the poverty guidelines
				established each year by the U.S. Department of Health and Human Services under
				the authority of
				42
				U.S.C. 9902(2) and published
				in the Federal Register.
"Focus district" means a school district, as determined
				by the Illinois State Board of Education, which has a school that is
				either:
a school that has one or more subgroups in which the
				average student performance is at or below the State average for the lowest 10%
				of student performance in that subgroup; or
a school with an average graduation rate of less than
				60% and not identified for priority.
For purposes of this definition, "subgroups" means "subgroup of
				students" as defined in the Every Student Succeeds Act (
				P.L.
				114-95 ).
"Household" means an individual or group of individuals living
				together in a room or group of rooms as a housing unit.
"Household income" means the combined federal adjusted gross
				income of the members of a household. Household income does not include the
				federal adjusted gross income of a child residing in a household who is under
				18 years of age and attending an elementary or secondary school on a full time
				basis. Foster children under the legal responsibility of a foster care agency
				or court are deemed to have a household income that does not exceed 185% of the
				poverty level.
"Jointly administered CTE program" means a program or
				set of programs within a non-public school located in Illinois, as determined
				by the State Board of Education pursuant to Section 7.5 of, the,
				Act.
"Necessary costs and fees" includes the customary
				charge for instruction and use of facilities in general and the additional
				fixed fees charged for specified purposes that are required generally of
				non-scholarship recipients for each academic period for which the scholarship
				applicant actually enrolls, including costs associated with student
				assessments, but does not include fees payable only once and other contingent
				deposits that are refundable in whole or in part.
Necessary costs and
				fees are determined by the Board pursuant to 23 Ill. Adm. Code
				425.100.
"Participating qualified school" or "participating school"
				means a qualified school that has not been determined to be ineligible by the
				Board under Section
				1000.700(c).
"Person" means an individual, corporation, company,
				association, partnership, unit of local government, state agency, federal
				agency, or other legal entity.
"Qualified contribution" means the authorized
				contribution made by a taxpayer to a scholarship granting organization for
				which the taxpayer has received a certificate of receipt from such
				organization.
"Qualified school" means a non-public school located in
				Illinois and recognized by the Board pursuant to Section 2-3.25o of the School
				Code
[105 ILCS 5 ] or that is registered and becomes recognized by the
				Board pursuant to Section 2-3.25o of the School Code prior to receiving
				scholarship funds pursuant to the Act. "Qualified school" includes technical
				academies as defined herein.
"Scholarship" means an educational scholarship
				awarded
by an SGO
to an eligible student to attend a qualified
				school of their custodians' choice in an amount not exceeding
the
				lesser of
the necessary costs and fees to attend that school
or the statewide average operational expense per student among public schools,
				except as provided in Section
				1000.600(f)(2)
.
"Scholarship granting organization" or "SGO" means an
				entity that:
is exempt from taxation under section 501(c)(3) of the
				Internal Revenue Code;
uses at least 95% of the qualified contributions
				received during a taxable year for scholarships;
provides scholarships to students according to the
				guidelines of the
Invest in Kids
Act;
deposits and holds qualified contributions and any
				income derived from qualified contributions in an account that is separate from
				the organization's operating fund or other funds until such qualified
				contributions or income are withdrawn for use; and
is approved to issue certificates of
				receipt.
"Taxpayer" means any individual, corporation,
				partnership, trust, or other entity subject to the Illinois income tax. For
				purposes of the Act, 2 individuals filing a joint return shall be considered
				one taxpayer.
[35
				ILCS 40/5 ]
"Technical academy" means a non-public school located
				in Illinois that:
(1)
registers with the Board pursuant to Section 2-3.25 of the School Code;
			 and
(2) operates or will
			 operate a jointly administered CTE program as the primary focus of the school.
			 To maintain its status as a technical academy, the non-public school must
			 obtain recognition from the Board pursuant to Section 2-3.25o of the, School
			 Code within 2 calendar years of its registration with the
			 Board.