MS SB2675

Extends the automatic repeal date of the Education Scholarship Account (ESA) program from June 30, 2020 to July 1, 2024.

Allows participating students to return to their home school district at any time, with ESA funds transferred to the home school district instead of being returned to the state General Fund.

Maintains eligibility requirements for ESA participation, including parental agreements to provide organized educational programs with measurable annual goals in core subjects.

Specifies qualifying expenses for ESA funds including tuition, textbooks, tutoring, curriculum, transportation, online learning, educational services, and computer hardware/software when verified as essential for student goals.

Requires parents to document every three years that students (except those with permanent disabilities) continue to be identified as children with disabilities under the Individuals with Disabilities Education Act.