NE LB481

Creates the Foster Child Scholarship Program administered by the Department of Health and Human Services, providing HOPE Scholarships for foster children and their biological siblings to attend private nonprofit schools beginning with the 2025-26 school year

Eligible students retain scholarship eligibility even after leaving foster care, continuing until high school graduation or age 21, whichever comes first

Participating private schools must be nonprofit, comply with federal antidiscrimination laws (42 U.S.C. 1981), meet health and safety codes, and fulfill State Board of Education accreditation or approval requirements

Requires annual reporting to the Governor and Legislature by December 1 each year on the number of scholarship recipients, total funding awarded, and demographic information including income, grade level, race/ethnicity, and geographic location

Appropriates $200,000 from the General Fund for fiscal years 2025-26 and 2026-27; declared an emergency measure taking effect immediately upon passage