Education (School Choice)

Amends the Charter Schools Law of the School Code. Provides that the principal metric a school board shall consider for a charter renewal must be academic achievement. Provides that the school board shall grant a renewal term of no fewer than 5 years if the charter's average annual summative designation over the term of the charter is in the top 3 summative designations on the State report card. Provides that nothing in these provisions limits an authorizer's authority to impose conditions or corrective actions as required by law, but the renewal term for a charter school meeting a school board's academic criteria may not be fewer than 5 years.

Amends the Charter Schools Law of the School Code. Creates the State-Authorized Charter School Fund. Provides that funds appropriated from the General Revenue Fund, the Education Assistance Fund, or the Common School Fund and all moneys received by the State Board of Education from a private source for the purposes of the State-Authorized Charter School Fund shall be deposited into the State-Authorized Charter School Fund and the moneys in the State-Authorized Charter School Fund shall be used, subject to appropriation, by the State Board for equal distribution among State Board-authorized charter schools for school expenses. Provides that a school district with a State-authorized charter school may not use any funds from its evidence-based funding for that charter school's expenses and a school district with a State Board-authorized charter school must use funds from the State-Authorized Charter School Fund for that charter school's expenses instead. Makes a conforming change in the State Finance Act. Effective July 1, 2026.

Specifies that the amendatory Act may be referred to as the Educational Choice for Illinois Children Act. Amends the School Code. Provides that the General Assembly elects, on behalf of the State, to: (1) participate in the federal tax credit established under the federal One Big Beautiful Bill Act for individuals who make qualified contributions to scholarship granting organizations; and (2) identify scholarship granting organizations located in this State. Authorizes and empowers the State Board of Education to certify and submit a list of qualifying scholarship granting organizations to the Secretary of the Treasury of the United States in accordance with the federal One Big Beautiful Bill Act and its associated regulations. Amends the Illinois Income Tax Act. Provides that provisions concerning a pass-through entity tax apply until January 1, 2030. Creates income tax deductions for qualified tips, overtime, and qualified vehicle loan interest. Creates an income tax deduction for qualified senior citizens. Provides that distributions from the College Savings Pool may be used for certain elementary and secondary school expenses. Makes changes concerning the bonus depreciation deduction under Section 168(k) of the Internal Revenue Code.

Creates the Prohibition on Federal Voucher Program Participation Act. Prohibits the State from opting in to, participating in, implementing, administrating, or otherwise cooperating with any federal voucher, education savings account, or similar program established under the One Big Beautiful Bill Act. Effective immediately.

Amends the School Code. Sets forth measures to be taken when an offense of bullying occurs and is reported to a public school, including a charter school, depending on the severity of the bullying offense, including hearing requirements, compulsory, school-based, restorative-justice requirements, community service requirements, and counseling requirements for minor offenders; hearing requirements, administrative fee requirements, and education session requirements for parents or guardians of minor offenders; and victim support. Requires the State Board of Education to annually report to the School Crime Supplement to the National Crime Victimization Survey of the National Center for Education Statistics any incidents of bullying, the number of hearings relating to incidents of bullying, restorative-justice program outcomes, disciplinary actions, and follow-up metrics by demographics. Requires the State Board to conduct an annual audit of schools that participate in the restorative measures to determine anti-bullying metrics for the report. Makes other changes.

Amends the Charter Schools Law of the School Code. Provides that upon approval of a charter renewal by an authorizer, the charter operator shall execute the renewal agreement no later than 90 days after the date of the authorizer's final renewal approval. Provides that a charter school that is deemed nonrenewed is ineligible to receive any payments from a school district. Provides that a charter operator that fails to execute a renewal agreement within a specified period may not continue to operate the charter school beyond the expiration of the existing charter term and is subject to closure procedures. Requires every charter operator to maintain closure security. Provides that failure to maintain closure security is a basis for the authorizer to withhold a portion of per-pupil payments until compliance is achieved and for consideration in denying a charter renewal or revoking the charter or ineligibility to operate additional charter campuses. Provides that if the closure security is insufficient to cover the costs of a closure event, the authorizer or the State Board of Education may bring a civil action against the charter operator to recover the unpaid amounts and seek to impose a lien on any property owned by the charter operator to secure recovery. Provides that if an authorizer determines that a charter school is in financial distress, the authorizer may require the charter operator to submit a financial remediation plan within 30 days. Provides that if the authorizer determines that the charter school has failed to implement an approved remediation plan or the financial distress presents an immediate risk to students, employees, or public funds, the authorizer may initiate financial intervention by appointing an independent fiscal manager approved by the authorizer and the State Board. Allows the fiscal manager to exercise authority limited to financial matters. Provides that financial intervention is temporary and may not exceed 180 days, except that the authorizer may extend the intervention once for good cause. Makes other changes. Effective immediately.

Creates the Educational Choice for Children Act. Requires the State Board of Education to submit to the Secretary of the Treasury of the United States and publish on the website of the State Board a list of all scholarship granting organizations that meet the requirements of certain provisions of the Internal Revenue Code and that are located in the State. Provides that the State Board may establish rules governing the process and documentation necessary for an entity to demonstrate that it qualifies to be included as a scholarship granting organization on the list. Requires the State Board to comply with all federal regulations pertaining to the administration of the federal tax credit established under certain provisions of the Internal Revenue Code to ensure that the State is eligible to participate in taxable years beginning after December 31, 2026. Provides that qualifying scholarship granting organizations on the list may provide scholarships for any qualified elementary or secondary education expense, to the extent allowed under federal law. Provides that the General Assembly voluntarily elects the State to: (1) participate in the federal tax credit for individuals who make qualified contributions to scholarship granting organizations within the State; and (2) identify scholarship granting organizations located in the State. Effective immediately.

SB 3793 reenacts and makes permanent the Invest in Kids Act, allowing Illinois taxpayers to claim a state income tax credit for contributions to scholarship granting organizations (SGOs). These SGOs provide scholarships to eligible students from Illinois households with income at or below 300% of the federal poverty level (initially) and 400% after receiving a scholarship, covering necessary school costs and fees at qualified non-public schools. The scholarships are available for students attending non-public schools, including technical academies with approved career and technical education programs. The bill amends the Illinois Income Tax Act to reflect these changes and takes effect immediately.

Creates the Illinois Educational Choice for Children Act. Provides that on or before January 1, 2027 and annually thereafter, the Governor shall submit to the United States Secretary of the Treasury a list of scholarship granting organizations to opt-in to the federal school choice program under the federal Educational Choice for Children Act. Allows the Governor to develop the list of scholarship granting organizations in consultation with other appropriate State agencies. Requires the submission of the list of scholarship granting organizations to be in compliance with the Internal Revenue Code. Requires the Governor to send a copy of the list of scholarship granting organization to the General Assembly, the State Board of Education, and the Department of Revenue. Effective immediately.

Amends the Charter Schools Law of the School Code. Provides that upon approval of a charter renewal by an authorizer, the charter operator shall execute the renewal agreement no later than 90 days after the date of the authorizer's final renewal approval. Provides that a charter school that is deemed nonrenewed is ineligible to receive any payments from a school district. Provides that a charter operator that fails to execute a renewal agreement within a specified period may not continue to operate the charter school beyond the expiration of the existing charter term and is subject to closure procedures. Requires every charter operator to maintain closure security. Provides that failure to maintain closure security is a basis for the authorizer to withhold a portion of per-pupil payments until compliance is achieved and for consideration in denying a charter renewal or revoking the charter or ineligibility to operate additional charter campuses. Provides that if the closure security is insufficient to cover the costs of a closure event, the authorizer or the State Board of Education may bring a civil action against the charter operator to recover the unpaid amounts and seek to impose a lien on any property owned by the charter operator to secure recovery. Provides that if an authorizer determines that a charter school is in financial distress, the authorizer may require the charter operator to submit a financial remediation plan within 30 days. Provides that if the authorizer determines that the charter school has failed to implement an approved remediation plan or the financial distress presents an immediate risk to students, employees, or public funds, the authorizer may initiate financial intervention by appointing an independent fiscal manager approved by the authorizer and the State Board. Allows the fiscal manager to exercise authority limited to financial matters. Provides that financial intervention is temporary and may not exceed 180 days, except that the authorizer may extend the intervention once for good cause. Makes other changes. Effective immediately.