Education expenses: School Choice Flex Account Act of 2025.

Senator Grove's School Choice Flex Account Act would establish a state-administered program allowing eligible students to receive funds for private school tuition and educational expenses. The legislation creates two types of accounts - School Choice Flex Accounts (SCFAs) providing $8,000 annually and Special Education Flex Accounts (SEFAs) providing $16,000 annually, with amounts adjusting each year based on state education funding formulas.

The program would phase in eligibility over four years. From 2027-2029, only families earning under $50,000 (single filers) or $100,000 (joint filers) could participate. From 2029-2031, income limits would increase to $100,000 and $200,000 respectively. Starting in 2031, all families with children eligible for K-12 enrollment could establish accounts.

A new School Choice Flex Account Trust Board would oversee the program, comprising members of the existing Scholarshare Investment Board, the Superintendent of Public Instruction, and governor-appointed representatives from religious and non-religious private schools. The board would manage account investments, disburse funds to accredited private schools, and conduct audits to verify proper use of funds.

The legislation requires recalculating minimum education funding guarantees to include participating students in attendance-based formulas. Costs would be shared between state and local sources proportionate to existing public school funding ratios. Account distributions would be excluded from state taxable income. Any unused funds would return to the state annually for education purposes.

Implementation depends on voter approval of a related constitutional amendment in November 2026. The bill requires a two-thirds legislative vote and includes appropriations for administrative costs capped at 1% of program funds.