Alabama
Alabama has two educational choice programs. Both programs are tax-credit style programs.

Alabama offers K–12 students and their families several types of school choice, including two private school choice programs, charter schools, magnet schools and homeschooling.
Education Scholarship Program
- Alabama offers a refundable tax credit program to parents who transfer their children enrolled in or assigned to a failing public school to a non-failing public or private school. Different from traditional tax credit programs, refundable tax credits have greater value for parents of more modest incomes.
- Enacted 2013
Program Rules:
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- Income Limit: 100 percent x FRL
- Prior Year Public School Requirement: Yes, with exceptions Geographic Limit: Statewide
- Enrollment Cap: None
- Scholarship Cap: $6,000 (K–5), $8,000 (6–8), $10,000 (9–12)
- Testing Mandates: State test or Nationally norm-referenced tests
- Credit Value: 100%
- Per Donor Credit Cap: 50% liability up to $50,000 (individual) / 50% liability (business)
- Total Tax Credit Cap: $30 million
Accountability Act of 2013 Parent-Taxpayer Refundable Tax Credits
- Alabama’s Education Scholarship Program is a tax-credit scholarship, which allows taxpayers who donate to nonprofit scholarship-granting organizations to receive tax credits for their contributions.
- Enacted 2013
Program Rules:
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- Income Limit: None
- Prior Year Public School Requirement: Yes (Families must show a cost of transfer from a failing public school to a non-failing public school or a private school. Families may continue to receive the tax credit or rebate until the student reaches the highest grade level of the failing public school they are zoned to attend.)
- Geographic Limit: Statewide
- Enrollment Cap: None
- Credit Value: 100%
- Individual Credit / Rebate Cap: lessor of tuition or 80% state average
- Testing Mandates: State test or Nationally norm-referenced tests
- Limited to students in low-performing schools