MS SB2209

Creates an Opportunity Scholarship Program allowing low-income students attending public schools graded "D" or "F" for two of four years to receive scholarships up to 90% of base student cost to attend approved nonpublic schools, with family income limited to 250% of poverty level.

Establishes a Scholarship Granting Organization (SGO) selected by the State Board of Education to administer the program, funded by tax-deductible donations capped at $10 million annually, with donors receiving state income tax credits.

Permits students attending low-performing schools graded "D" or "F" for two of four years to transfer to a public school of their choice in another district, with transfers approved based on available capacity through random selection policies.

Requires students transferring to public schools to be accepted without tuition charges, with transportation responsibility falling on parents or guardians unless the receiving school district agrees to provide it.

Mandates participating nonpublic schools accept scholarship students on a random, religion-neutral basis and administer annual testing in math and language arts, with results reported to the state for public aggregated data reporting beginning in the third year.