TX HB984

Establishes an empowerment scholarship account program administered by the comptroller, providing $10,000 annually in quarterly payments to parents of eligible children for education-related expenses outside public schools

Eligible children include any Texas resident eligible to attend public school; participation ends upon high school graduation, public school enrollment, or loss of eligibility

Approved expenses include tuition at accredited private schools or postsecondary institutions, textbooks, curriculum, tutoring services, educational therapies for children with disabilities, computer hardware/software (up to 10% of annual payment), and standardized testing fees

School districts receive a one-time payment for each child's first year of program participation equal to 50% of the difference between state average per-student expenditures and the $10,000 scholarship amount

Private schools and education providers receiving funds are exempt from additional state regulation, cannot be required to modify their creed, admissions policies, or curriculum, and are not considered state agents; the comptroller must contract for random audits to ensure compliance