1. (a) It is the intent of the Legislature that educational savings accounts be made available to parents of participating students beginning with the 2025-2026 academic year.

2. (b) The department shall administer the program with respect to parents of eligible students by doing all of the following:

   1. (1) Create and disseminate a standard application form for parents seeking to participate in the program.
   2. (2) Establish and publicize a deadline by which application forms must be submitted to the department.
   3. (3) Receive applications and approve applications for parents of eligible students to whom the department has awarded a tax credit under Section 16-6J-3 and who meet the requirements of Section 16-6J-4(a).
   4. (4) Create an ESA for the parent of the participating student and make deposits of the amount of any tax credits awarded under Section 16-6J-3.
   5. (5) Establish a system by which a parent of a participating student can make periodic payments from ESAs to an education service provider or participating school, including by electronic or online fund transfer. Nothing in this chapter shall be construed as authorizing the payment of program funds directly to a participating student or his or her parent.
   6. (6) Provide to parents of participating students a written explanation of qualifying expenses, their responsibilities under the program, the duties and responsibilities of the department, and the provisions of this chapter related to misuse of program funds.
   7. (7) At the expiration of an academic year, remit any unused ESA funds to the CHOOSE Act Fund established pursuant to Section 16-6J-8.
   8. (8) Comply with the Family Educational Rights and Privacy Act, 20 U.S.C. § 1232g.

3. (c) The department shall administer the program with respect to participating schools and education service providers by doing all of the following:

   1. (1) Create and disseminate a standard application form for a person or entity to establish eligibility as a participating school or education service provider.
   2. (2) Establish and publicize a deadline by which application forms must be submitted to the department.
   3. (3) Receive applications and approve applications for participating schools and education service providers that meet the requirements of Section 16-6J-5(a) or (b).
   4. (4) Provide to education service providers and participating schools a written explanation of qualifying expenses, their responsibilities under the program, and the duties and responsibilities of the department.
   5. (5) Maintain and routinely update the list of approved participating schools and education service providers on the department’s website.
4. (d) The department shall make available on its website aggregate information regarding the number and amount of credits claimed each tax year pursuant to this chapter.
5. (e) The department shall adopt and enforce rules necessary to implement this chapter, subject to the Alabama Administrative Procedure Act, Chapter 22, Title 41. Notwithstanding the Alabama Administrative Procedure Act, the department shall adopt emergency rules necessary to promptly and effectively begin administration of the program. Any rule necessary for initial implementation of the program may be adopted as an emergency rule, which shall remain effective for as long as necessary to facilitate initial implementation of the program.
6. (f) The department may enter into contracts for the implementation of all or part of this chapter. Any procurement necessary for the initial implementation of the program shall be considered a special procurement under Section 41-4-137.
7. (g) For purposes of administering the program, the department may seek federal verification of an individual’s immigration status with the federal government pursuant to 8 U.S.C. § 1373(c). The department shall not attempt to independently make a final determination of whether any individual is lawfully present in the United States.

(Act 2024-21, §6.)