TX SB2

Establishes an Education Savings Account (ESA) program administered by the Texas Comptroller, providing state funding for approved education expenses of eligible children including private school tuition, tutoring, educational therapies, textbooks, and online courses

Sets account funding at 85% of the statewide average per-student state and local funding (up to $30,000 for children with disabilities), with a $2,000 annual cap for home-schooled students

Caps total program spending at $1 billion for the 2025-2027 biennium, with no more than 20% of annual funding going to children from households with income at or above 500% of federal poverty guidelines

Requires children to be U.S. citizens or lawfully admitted residents who are eligible for Texas public school enrollment; prioritizes siblings of participants, children with disabilities, and lower-income families when applications exceed available funding

Mandates private schools participate only if accredited by recognized organizations, operating for at least two years, and administering annual standardized assessments for grades 3-12; tutors and therapists must pass criminal background checks