HB19-1112 Summary

• Creates the "Child Safety Account Act" allowing students directly affected by school safety incidents (but not perpetrators) to receive state-funded accounts for education expenses at nonpublic schools or home-based programs.

• Department of Education contracts with an administering entity to manage accounts; state transfers per-pupil revenue amount from student's original school district to the account and deducts this from district funding.

• Eligible expenses include tuition, instructional materials, tutoring, transportation, trauma therapy, and higher education tuition; accounts continue through 12th grade and can be used in college.

• Establishes tax credits: parents receive 100% state income tax credit for supplemental payments above account amounts (2019-2024); individuals/corporations receive credit for donations to scholarship-granting organizations (2019-2024).

• Requires oversight through eligible expense review committees, annual financial audits, and enforcement mechanisms including account closure and criminal referral for fraudulent use over $2,000.