MONTGOMERY, Ala. (AP) — Gov. Robert Bentley says he believes Alabama's new private school tax credits should not apply to students who never enrolled in a failing school. Bentley says the tax credits should only apply to a student who transfers out of a failing school, but he says the final determination is up to the state Department of Revenue. He expects that to be done before school resumes in August. Exactly who will qualify for the tax credits has been in question since Bentley signed the Alabama Accountability Act in March. Parents and students will know next week which schools qualify as failing. A spokeswoman for state school Superintendent Tommy Bice says he plans to present a list of failing schools to the state school board on Thursday.