DE HB353

Establishes the Parent Empowerment Education Savings Account Act allowing parents to direct state education funding otherwise allocated to resident school districts toward education programs of their choosing.

Eligible students include children with disabilities, low-income elementary/secondary students, children of active-duty military members, and children who achieved permanency through adoption or guardianship from juvenile court.

State deposits some or all per-pupil state aid into savings accounts based on household income, ranging from 100% of state aid for free/reduced-price lunch recipients down to 25% for households earning 2.0-2.5 times the lunch program threshold.

Qualifying education expenses include tuition at participating private schools, textbooks, tutoring, curriculum purchases, online learning programs, standardized exams, postsecondary institution costs, and special education services.

Participating schools must comply with health/safety laws, hold valid occupancy permits, certify nondiscrimination compliance, and demonstrate financial viability; the Department of Education retains authority to audit accounts and bar schools for substantial misuse or non-compliance.