Families across Alabama will be empowered to build the stronger futures they want for their children and guide them to the joy-filled lives of purpose God intends for them, through greater access to a Catholic education provided by the passage of the Choose Act.
Signed into law by Governor Kay Ivey on March 7, 2024, the CHOOSE Act makes refundable income tax credits available in an educational savings account (ESA) to pay up to $7,000 of tuition and other qualifying educational expenses.
Qualifying students who enroll in or currently attend a Diocese of Birmingham Catholic school can receive up to $7,000 a year for tuition, certain fees, and other eligible expenses. Students must be within the ages of 5-19, or 21 for those qualifying for special education services through IDEA or Section 504.
Students cannot receive ESA funds and also have a scholarship from a AAA scholarship granting organization.In the 2025-2026 school year:
| In the 2026-2027 school year:
| In the 2027-2028 school year:
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The annual amount of the credit will be $7,000 or the actual cost of the qualifying educational expenses, whichever is less.
These dates and examples of documentation are from the Alabama Department of Revenue proposed rules and regulations for implementation of educational savings accounts through the CHOOSE Act. These rules and regulations are not yet final, and thus, the information is still subject to change.
Applications open on the Alabama Department of Revenue website on January 2, 2025, at 7:00 AM. The application is not yet available.
The application remains open through April 7, 2025, or until funding is met.While the specific details are still in development by the Alabama Department of Revenue, the following information is already available:
General Verifications: