NV SB252

Establishes the Nevada Education Savings Account Program allowing parents of children required to attend public school to apply for an education savings account through certified private nonprofit account-granting organizations

Deposits into each child's account equal the base per pupil funding plus any weighted funding the child would receive if enrolled in public school; at least 90% of donated funds must be allocated to accounts

Permits account funds to be used for private school tuition, textbooks, tutoring, computer hardware/software, educational therapies, transportation, extracurricular fees, distance education, and standardized testing fees

Creates a modified business tax credit of up to $6,655,000 per fiscal year for taxpayers who donate to account-granting organizations, with unused credits carried forward up to 3 years

Exempts children with education savings accounts from compulsory public school enrollment requirements; unused funds may be applied to postsecondary education within 4 years of high school graduation or until age 26