Education Improvement Scholarships tax credits; benefits & elig. requirements for disabled students.

. Broadens eligibility criteria for students with a disability to include students with an Individualized Instructional Plan (IIP) attending a school for students with a disability licensed by the Department of Education and accredited by an agency approved by Virginia Council of Private Education. Under current law, only students who have obtained an Individualized Educational Plan (IEP) pursuant to the federal Individuals with Disabilities Education Act (IDEA) may meet the criteria for the Education Improvement Scholarships tax credits program. The remaining criteria for students with a disability (residence in Virginia and family household income not more than 400 percent of the poverty level) would continue to apply regardless of whether the student had an IIP or an IEP.