MN HF19

Creates Education Savings Accounts (ESAs) providing the state's adjusted per pupil formula allowance to eligible Minnesota students whose household income does not exceed four times the reduced-price school lunch threshold

Limits first-year participation to 5% of prior year's public school average daily membership, increasing by 3% annually; prioritizes kindergarteners, students transferring from public schools, and siblings of current participants

Allows ESA funds to be spent on private school tuition, tutoring, curriculum materials, online courses, educational therapies, postsecondary tuition, transportation to educational providers, and up to $400 annually in school supplies

Requires participating students to receive instruction in reading, writing, mathematics, social studies, and science, and prohibits simultaneous enrollment in public schools including charter schools

Administered by the Commissioner of Revenue beginning fall 2026, with applications accepted starting December 1, 2025; establishes a nine-member Parent Review and Advisory Panel by fall 2028