The department is required by Code of Alabama 1975, Section 16-6D-9 to select an independent research organization to analyze the results of the testing required by qualifying schools every other academic year.
The independent research organization shall report to the Department of Revenue every other year on the learning gains of students receiving educational scholarships and the report shall be aggregated by the grade level, gender, family income level, number of years of participation in the tax credit scholarship program, and race of the student receiving an educational scholarship. The report shall also include, to the extent possible, a comparison of the learning gains of students participating in the tax credit scholarship program to the statewide learning gains of public school students with socioeconomic and educational backgrounds similar to those students participating in the tax credit scholarship program.
The first report was to be submitted to the Department of Revenue on September 1, 2016. Each biennial report shall be submitted to the Department of Revenue on September 1 of the year the report is due.