A couple of weeks ago we discussed some proposed bills that the Alabama Legislature is considering. This week we will look at one particular bill that has received great attention recently, the Alabama Accountability Act (AAA). If you watch any of the local TV news programs, you have probably already heard about the AAA. From the moment it was passed, it was clear that many were upset over the bill. Tempers have flared and the legal system is getting a workout.

Under the AAA, which has passed both houses of the Legislature, parents of children zoned for failing schools would receive an income tax credit to help offset the cost of private school or to transfer to another public school. This tax credit would be equal to 80 percent of the average annual state cost for attendance of a public K-12 student (about $3,500). The sponsor of the bill also has stated that this tax credit would be available to parents whose children are currently in failing schools, as well as to parents who are zoned for a failing school but whose children already attend a private school.

What exactly is a failing school? A failing school is defined as one that is in the bottom 10 percent of statewide reading and math scores. In addition, the school must have also earned three consecutive D's or an F on upcoming school report cards. The Department of Education can also designate a school as failing.

The AAA allows tax breaks to be given to those who make donations to scholarship programs designed for lower income families to help pay the difference in tuition to private schools after the tax credit.

There is currently a legal challenge to the AAA based upon the way it was passed. A taxpayer has filed a civil suit in Montgomery County Circuit Court alleging that the Alabama House and Senate violated Alabama's Open Meetings Act and their own legislative rules on conference committees. The Opening Meetings Act governs what methods are used to conduct public meetings. Based upon this challenge, a Montgomery judge has issued a temporary restraining order that prevents the bill from being sent to Gov. Robert Bentley to be signed into law. This temporary restraining order will stand at least until a March 15 hearing, or until a higher court intervenes.

Legislative leaders are not taking this challenge lying down, already appealed to the Alabama Supreme Court. In the appeal, the lawmakers are asking the Court to lift the order issued by the circuit judge because they claim he is overreaching by making a ruling before the bill becomes law. This looks like a situation that will eventually be resolved by the Alabama Supreme Court. Stay tuned.