Senate Bill 2331

AN ACT TO CREATE THE SUCCESSFUL CHILD ACT; TO PROVIDE A TAX CREDIT FOR PAYMENTS MADE TO AN ELIGIBLE PROVIDER FOR TUTORING AND INSTRUCTIONAL FEES, MATERIALS AND CURRICULA FOR CERTAIN PUBLIC SCHOOL STUDENTS SCORING BELOW PROFICIENCY LEVEL ON CERTAIN ENGLISH OR MATHEMATICS TESTS; TO DEFINE "ELIGIBLE PROVIDER"; TO SET THE TAX CREDIT AT $500.00 PER STUDENT OBTAINING SERVICES FROM AN ELIGIBLE PROVIDER; TO PROHIBIT SHIFTING THE BURDEN OF PAYMENTS FOR WHICH THE TAX CREDIT IS CLAIMED TO PERSONS OR ENTITIES OTHER THAN THE TAXPAYER; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. This act shall be known and may be cited as the "Successful Child Act."

SECTION 2. A tax credit shall be provided to Mississippi state taxpayers for payments made to an eligible provider to pay for tutoring and instructional fees, materials and curricula for a student who is enrolled in Grades 3 through 8 of a Mississippi public school and who has scored below Performance Level 4 (PL4, or proficient) on the Mississippi Academic Assessment Program (MAAP) test in English Language Arts (ELA) or mathematics in the prior school year.

SECTION 3. An "eligible provider" means:

(a) A person who holds a valid Mississippi educator's license certificate pursuant to Section 37-3-2, who holds a baccalaureate or graduate degree in ELA or mathematics, or who has demonstrated mastery of ELA or mathematics as determined by either the student's school district or the Department of Education;

(b) A summer education program designed to improve ELA or math skills and approved by either the student's school district or the Department of Education; or

(c) An after-school education program designed to improve ELA or math skills and approved by either the student's school district or the Department of Education.

SECTION 4. The tax credit authorized under this section shall be Five Hundred Dollars ($500.00) per eligible student obtaining services from an eligible provider.

SECTION 5. A provider of any services receiving payments designed to improve ELA or math skills may not share any monies from this tax credit, or provide a refund or rebate of any monies from the tax credit to the taxpayer or participating student in any manner. The taxpayer, student and provider may not bill an insurance company, Medicaid or any other agency for the same services that are paid for using the funds eligible for the tax credit.

SECTION 6. This act shall take effect and be in force from and after July 1, 2020.