SCHOOL CHOICE ACT

Creates the School Choice Act and amends the Illinois Income Tax Act and the School Code. Establishes the School Choice Program. Provides that under the program, the custodian of a qualifying pupil is entitled to a School Choice Voucher to pay for qualified education expenses at a participating Chicago nonpublic elementary school. Requires the principal of each low-performing school and of each overcrowded school in the Chicago school district to notify custodians of qualifying pupils of the availability of vouchers. Sets forth provisions concerning a request for a voucher, the issuance and payment of a voucher, the amount and renewal of a voucher, pupil assessment, the State longitudinal data system, and funding. Provides that students receiving vouchers are considered nonpublic school students who have been voluntarily placed in a private setting. Provides that the amount of a redeemed voucher shall not be considered base income and shall not be taxable for Illinois income tax purposes. Requires the State Board of Education to submit a report to the General Assembly. Provides criminal penalties for certain violations. Requires the State Board to adopt rules to implement the Act. Effective June 30, 2011.