ND SB2303

Creates an education savings account (ESA) program providing eligible K-12 students 60% of the state per-pupil funding amount annually, deposited by July 15th through the Bank of North Dakota

Eligible students must be North Dakota residents who could attend public school; parents must sign an agreement to provide education in core subjects, not enroll the child in public school, and use funds only for qualified expenses

Qualified expenses include private school tuition, textbooks, curriculum, private tutoring, educational therapy services, online learning programs, standardized testing fees, educational technology, transportation to providers, and postsecondary tuition

School districts of residence receive 10% of the per-pupil funding amount for each participating student in addition to regular state aid, and must transfer student records to participating schools

Participating schools must obtain state certification, comply with health/safety codes and federal nondiscrimination policies, and schools receiving $50,000+ must demonstrate financial viability through a surety bond or financial documentation