ID S1317

Establishes a kindergarten savings account program administered by the state board of education, conditional on Idaho funding full-day kindergarten, with accounts created upon parental application by June 15 and school district transmittal to the state by July 1.

Deposits $1,000 into each eligible student's account by August 15, plus an additional $500 upon the child passing the spring Idaho reading indicator with a proficient or better score.

Restricts account funds to educational expenses only, including computer hardware, textbooks, curriculum, therapies, instructional staff training, educational services, and other state-approved educational expenses, with all funds reverting to the general fund if unspent within the fiscal year.

Requires parents to agree not to enroll their child as a full-time public school student and to use funds only for eligible expenses; prohibits misusing parents and household members from future account applications if the state board finds misuse.

Authorizes the state board to limit applications by district based on rural/urban nature and available funds, and provides school districts $500 per completed account form to cover administrative expenses.