SB 368 Summary: Parent Educational Freedom Act

• Expands Educational Choice scholarships beginning in the 2023-2024 school year to make all students in grades kindergarten through twelve eligible, eliminating prior restrictions based on school building performance or income levels.

• Consolidates multiple scholarship programs (sections 3310.03, 3310.031, 3310.032, 3310.033, and 3310.034) into a single Educational Choice scholarship program under section 3310.032 starting in 2023-2024.

• Ceases operation of the Pilot Project Scholarship Program on July 1, 2023, and converts existing pilot project scholarship recipients to Educational Choice scholarships under the expanded program.

• Increases the income tax credit for homeschooling expenses from $250 to $2,000 per dependent student, allowing credits for books, materials, software, and subscriptions used in home instruction.

• Removes prior income eligibility limits (250% of federal poverty guidelines) and district-based restrictions, making Educational Choice scholarships available to any student regardless of residency district or enrollment status.