WA HB1140

Establishes the "empowerED scholarship program" creating education savings accounts for Washington students ages 5-20, administered by the Student Achievement Council, to fund private school tuition, homeschool curricula, tutoring, educational services, and related expenses

Maximum scholarship amounts are $12,700 for students without disabilities and approximately $23,400+ for students with disabilities, with amounts prorated based on family income (full amount for families at 0-55% of state median income, decreasing to 10% for families at 76-100% of median income)

Prioritizes scholarships first to prior-year participants, then siblings of participants, then students with disabilities, students at or below 300% federal poverty level, and students in schools identified as needing improvement

Creates a 100% B&O tax credit for business contributions to the program, capped at $300,000,000 annually, with the cap increasing by 10% if contributions exceed 90% of the allowable amount

Parents must sign agreements withdrawing students from public schools, enrolling them in private school or homeschool, using funds only for qualified educational expenses, and maintaining expense documentation subject to audit