Preview at WWDC likely in June, followed by September launch.
Apple Back to School Promo Starts Tomorrow with iTunes Gift Cards: $100 for Macs, $50 for iPad
The major new addition to the program this year is the iPad, with purchasers receiving a $50 iTunes Store gift card with the purchase of a new iPad. The Mac aspect of the program appears to be the same as in previous years, with qualified purchases earning a $100 gift card. We have not yet confirmed exactly which Mac systems will qualify for the program, but in past years the Mac mini has not been eligible for the promotion.
As with previous years, the cards should be valid across Apple's digital stores, including the iTunes Store, iOS App Store, Mac App Store, and iBookstore.