AZ SB1431

Expands empowerment scholarship account eligibility beginning 2017-2018 school year to include children in grades K-12 attending public schools, with phased expansion (K-1, 6, 9 in 2017-2018; K-2, 6-7, 9-10 in 2018-2019; K-3, 6-11 in 2019-2020; K-12 in 2020-2021).

Adds "low-income student" definition for families with federal adjusted gross income not exceeding 250% of federal poverty guidelines or children previously in juvenile court wardship, allowing 100% funding instead of 90% for eligible students.

Requires students in grades 3-12 paying full tuition to take nationally standardized achievement tests annually (exempting students with disabilities), with results reported to parents and provisions allowing school publication of aggregate test scores.

Establishes funding cap beginning fiscal year 2022-2023, limiting new accounts approved annually to the total number approved during 2021-2022 school year.

Allows department of revenue to verify low-income student status using existing tax return data and permits parents to designate third parties to assist with applications and department interactions.