ID S1025

Increases the Empowering Parents Grant amount from $1,000 to $5,000 per student, with a household cap of $15,000 regardless of the number of eligible children

Expands eligibility from children ages 5-18 to children ages 3-18, and adds coverage for "special needs students" ages 3-21 receiving services under an individualized education program

Adds tuition and fees at participating prekindergarten providers and nonpublic schools as eligible expenses through July 1, 2030

Restructures grant distribution by income tier: 75% of funds reserved for households under $60,000 adjusted gross income, 20% for households between $60,000-$80,000, and 5% for households over $80,000

Caps the Empowering Parents Grant Program Fund at $50 million per tax year and declares an emergency effective date of July 1, 2025