Alabama would provide income tax credits to help subsidize private or religious school tuition for parents of children zoned for “failing schools” beginning this fall if Gov. Robert Bentley signs the plan into law. The House and Senate approved the measure, known as the Alabama Accountability Act, mere hours after it was first introduced on Feb. 28, 2013. Bentley declared his intention to sign it, but a state trial court on March 6, 2013, issued a temporary restraining order to prevent the bill from going to him.

This paper by ACPP policy analyst Chris Sanders assesses the backdrop from which the Alabama Accountability Act emerged, summarizes its main provisions and considers its impact on the state’s public education infrastructure.