NE LB633

Creates the Nebraska Option Enrollment Tuition Account Program, allowing parents whose children are rejected from the public school enrollment option program to receive state funding for private, denominational, or parochial school tuition instead of appealing the rejection

Scholarship account amounts equal the adjusted average per pupil cost from the preceding year, with students with disabilities receiving additional funds equal to their resident district's special education reimbursement rate

Parents must agree not to enroll the student full-time in public school, use funds only for qualified education expenses, and provide verification upon request; accounts terminate if the student reenrolls in public school, moves out of state, or graduates

State Board of Education must establish and fund scholarship accounts within 15 calendar days of receiving a decline-to-appeal request, and may use up to 5% of account funds for program administration

Declared an emergency measure, taking effect immediately upon passage and approval