WA HB2719

Establishes the empowerED scholarship program providing educational savings accounts for foster care students ages 5-20, including those in dependency proceedings, tribal court proceedings, or who have aged out of foster care

Maximum scholarship amounts set at $12,700 for students without disabilities, with higher amounts for students with disabilities calculated using special education cost multipliers; amounts adjusted annually for inflation starting fiscal year 2027

Funds may be used for private school tuition, home-based instruction materials, tutoring, educational therapies, assistive technology, standardized testing fees, postsecondary education costs, and educational transportation

Creates a 100% business and occupation tax credit for contributions to the program, capped at $300,000,000 per calendar year, with the cap increasing by 10% if contributions exceed 90% of allowable credits

Student Achievement Council administers the program and must submit annual reports to the legislature on participation, spending, and student outcomes; participating students must withdraw from public school enrollment to receive scholarship funds