,,ii  #aah? ,,congress  #a/ ,session    
,s4 #aje  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,janu>y #bf1 #bjbc,mr4 
,lee 7= himself1 ,mr4 ,tub]ville1 ,mr4  
,budd1 ,mr4 ,scott ( ,florida1 & ,mr4   
,wick]7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to h education     
funds foll[ ! /ud5t4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,*ildr5 ,h    
,opportunities 9 ,classrooms ,ev]y:]e   
,act4  #b4 ,f$]al fund+ "u ! ,elem5t>y &
 ,second>y ,education ,act ( #aife to   
foll[ ! /ud5t ,title ,,viii ( !         
,elem5t>y & ,second>y ,education ,act ( 
#aife 7#bj ,u4,s4,c4 #ghja et seq47 is  
am5d$ by add+ at ! end ! foll[+3  ,h    
,funds to foll[ ! /ud5t  #hgja4 ,funds  
to foll[ ! /ud5t  7a7 ,def9itions ,9 ?is
 section3 7#a7 #ebi education sav+s plan
 acc\nt ,! t]m #ebi education sav+s plan
 acc\nt means a qualifi$ tuition program
 7z def9$ 9 section #ebi7;b77#a77;,a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf74  7#b7
 ,eligible *ild ,! t]m eligible *ild    

means a *ild :o is f a h\sehold1 !      
taxable income ( :i* = ! mo/ rec5tly    
complet$ taxable ye> is n m ?an #acj    
p]c5t ( an am\nt equal to ! pov]ty      
level1 z det]m9$ by us+ crit]ia ( pov]ty
 e/abli%$ by ! ,bureau ( ! ,c5sus4  7#c7
 ,home s*ool ,! t]m home s*ool means a  
home s*ool z def9$ by ! laws ( ! ,/ate 9
 :i* ! eligible *ild resides4  7b7      
,funds ,to foll[ ! /ud5t  7#a7 ,9 g5]al 
,not)/&+ any o!r provision ( law & to ! 
ext5t p]mitt$ "u ,/ate law1 a ,/ate     
educational ag5cy %all allocate grant   
funds provid$ "u title ,i1 subp>ts #b & 
#c ( "p ,b ( title ,,ii1 & titles ,,iii1
 ,,iv1 ,v1 & ,,vi1 = ! purposes ( ensur+
 t fund+ "u su* titles foll[s *ildr51 to
 ! public s*ool ! *ildr5 att5d or = !   
exp5ses describ$ 9 section #ebi7;c77#g7 
( ! ,int]nal ,rev5ue ,code ( #aihf4     
7#b7 ,plan  7,a7 ,9 g5]al ,ea* ,/ate t  
c>ries out allocations describ$ 9       
p>agraph 7#a7 %all e/abli% a plan t     
complies ) ! foll[+3 7i7 ,! p>5t or     
gu>dian ( ea* eligible *ild 9 ! ,/ate :o

 desires access to ! funds describ$ 9   
p>agraph 7#a7 %all annually submit to ! 
,/ate educational ag5cy by n lat] ?an   
,april #cj1 a pap] or electronic        
application =m t includes ! foll[+3 7,i7
 ,! p>5t or gu>dian's taxable income    
bas$ on ! ,f$]al tax return ( ! p>5t or 
gu>dian = ! prior tax ye>4  7,,ii7 ,!   
eligible *ild's date ( bir?1 place (    
resid5ce1 s*ool di/rict1 & s*ool 9 :i* !
 eligible *ild w be enroll$ = !         
subsequ5t s*ool ye>4  7,,iii7 ,if !     
eligible *ild w be enroll$ 9 a private  
s*ool or home s*ool = ! subsequ5t s*ool 
ye>1 confirmation t ! eligible *ild has 
a #ebi education sav+s plan acc\nt1     
includ+ ! necess>y details ( su* acc\nt 
to enable ! ,/ate to deposit funds      
available "u ?is section into su*       
acc\nt4  7ii7 ,n lat] ?an ,may #ad ( ea*
 ye>1 ! ,/ate educational ag5cy %all    
submit to ! ,secret>y ! application =ms 
= all applicants "u clause 7i74  7iii7  
,n lat] ?an ,july #a ( ea* ye> & bas$ on
 ! in=mation submitt$ "u clause 7i71 !  

,/ate educational ag5cy %all-- 7,i7 if !
 eligible *ild w be enroll$ 9 a private 
s*ool or home s*ool = ! subsequ5t s*ool 
ye>1 deposit ! am\nt equal to !         
conc5tration di/ribution & basic        
di/ribution applicable = ! eligible *ild
 "u subp>agraphs 7,b7 & 7,c7 (          
subsection 7c77#b71 into ! #ebi         
education sav+s plan acc\nt ( ! eligible
 *ild2 &  7,,ii7 if ! eligible *ild w be
 enroll$ 9 a public s*ool = ! subsequ5t 
s*ool ye>1 di/ribute ! am\nt equal to ! 
conc5tration di/ribution & basic        
di/ribution applicable = ! eligible *ild
 "u subp>agraphs 7,b7 & 7,c7 (          
subsection 7c77#b71 to su* public s*ool4
  7,b7 ,data collection ,in=mation      
collect$ "u ?is section by ! ,/ate %all 
be us$ = ! sole purposes ( calculat+ !  
allocation ( funds & di/ribution ( funds
 "u ?is section4  7,c7 ,data privacy    
protection ,in=mation collect$ "u ?is   
section %all be subject to ! privacy    
protections outl9$ 9 section #ddd ( !   
,g5]al ,education ,provisions ,act 7#bj 

,u4,s4,c4 #abcb;g2 commonly ref]r$ to z 
! ,family ,educational ,rights &        
,privacy ,act ( #aigd74  7c7            
,calculation ( am\nts ,to be di/ribut$  
7#a7 ,9 g5]al ,f ! am\nts provid$ to    
c>ry out title ,i1 subp>ts #b & #c ( "p 
,b ( title ,,ii1 & titles ,,iii1 ,,iv1  
,v1 & ,,vi1 & bas$ on ! in=mation       
submitt$ by ,/ate educational ag5cies "u
 subsection 7b77#b77;,a77ii71 !         
,secret>y %all-- 7,a7 det]m9e !         
eligibility bas$ on ! in=mation provid$ 
"u subsection 7b77#b77;,a77i7 & v]ify t 
! *ild = :om ! in=mation is submitt$ is 
an eligible *ild2  7,b7 det]m9e ! income
 bracket = su* eligible *ild2 &  7,c7   
make grants to ,/ate educational ag5cies
 9 ! am\nt det]m9$ "u p>agraph 7#b7 by n
 lat] ?an #cj days aft] ! date !        
,secret>y receives ! in=mation "u       
subsection 7b77#b77;,a77ii74  7#b7      
,am\nt ( grants  7,a7 ,9 g5]al ,! grant 
am\nt provid$ to a ,/ate educational    
ag5cy %all be equal to ! total          
di/ribution am\nt det]m9$ "u            

subp>agraphs 7,b7 & 7,c7 = all eligible 
*ildr5 9 ! ,/ate4  7,b7 ,conc5tration   
di/ribution ,an eligible *ild :o is f a 
h\sehold1 ! taxable income ( :i* = ! mo/
 rec5tly complet$ taxable ye> is n m ?an
 #ajj p]c5t ( an am\nt equal to ! pov]ty
 level1 z measur$ by ! mo/ rec5t ,small 
,area ,income & ,pov]ty ,e/imates ( !   
,bureau ( ! ,c5sus1 %all receive a      
conc5tration di/ribution accord+ to !   
foll[+3 7i7 ,if ! eligible *ild resides 
9 an area s]v$ by a s*ool di/rict 9 :i* 
n less ?an #a p]c5t & n m ?an #i p]c5t (
 ! elem5t>y s*ool & second>y s*ool      
/ud5ts are f a h\sehold1 ! taxable      
income ( :i* = ! mo/ rec5tly complet$   
taxable ye> is n m ?an #ajj p]c5t ( an  
am\nt equal to ! pov]ty level1 z measur$
 by ! mo/ rec5t ,small ,area ,income &  
,pov]ty ,e/imates ( ! ,bureau ( !       
,c5sus1 ! eligible *ild %all receive    
#ej4  7ii7 ,if ! eligible *ild resides 9
 an area s]v$ by a s*ool di/rict 9 :i* n
 less ?an #aj p]c5t & n m ?an #ai p]c5t 
( ! elem5t>y s*ool & second>y s*ool     

/ud5ts are f a h\sehold1 ! taxable      
income ( :i* = ! mo/ rec5tly complet$   
taxable ye> is n m ?an #ajj p]c5t ( an  
am\nt equal to ! pov]ty level1 z measur$
 by ! mo/ rec5t ,small ,area ,income &  
,pov]ty ,e/imates ( ! ,bureau ( !       
,c5sus1 ! eligible *ild %all receive    
#ajj4  7iii7 ,if ! eligible *ild resides
 9 an area s]v$ by a s*ool di/rict 9 :i*
 n less ?an #bj p]c5t & n m ?an #bi     
p]c5t ( ! elem5t>y s*ool & second>y     
s*ool /ud5ts are f a h\sehold1 ! taxable
 income ( :i* = ! mo/ rec5tly complet$  
taxable ye> is n m ?an #ajj p]c5t ( an  
am\nt equal to ! pov]ty level1 z measur$
 by ! mo/ rec5t ,small ,area ,income &  
,pov]ty ,e/imates ( ! ,bureau ( !       
,c5sus1 ! eligible *ild %all receive    
#aej4  7iv7 ,if ! eligible *ild resides 
9 an area s]v$ by a s*ool di/rict 9 :i* 
n less ?an #cj p]c5t & n m ?an #ci p]c5t
 ( ! elem5t>y s*ool & second>y s*ool    
/ud5ts are f a h\sehold1 ! taxable      
income ( :i* = ! mo/ rec5tly complet$   
taxable ye> is n m ?an #ajj p]c5t ( an  

am\nt equal to ! pov]ty level1 z measur$
 by ! mo/ rec5t ,small ,area ,income &  
,pov]ty ,e/imates ( ! ,bureau ( !       
,c5sus1 ! eligible *ild %all receive    
#bjj4  7v7 ,if ! eligible *ild resides 9
 an area s]v$ by a s*ool di/rict 9 :i* n
 less ?an #dj p]c5t & n m ?an #di p]c5t 
( ! elem5t>y s*ool & second>y s*ool     
/ud5ts are f a h\sehold1 ! taxable      
income ( :i* = ! mo/ rec5tly complet$   
taxable ye> is n m ?an #ajj p]c5t ( an  
am\nt equal to ! pov]ty level1 z measur$
 by ! mo/ rec5t ,small ,area ,income &  
,pov]ty ,e/imates ( ! ,bureau ( !       
,c5sus1 ! eligible *ild %all receive    
#bej4  7vi7 ,if ! eligible *ild resides 
9 an area s]v$ by a s*ool di/rict 9 :i* 
#ej p]c5t or m ( ! elem5t>y s*ool &     
second>y s*ool /ud5ts are f a h\sehold1 
! taxable income ( :i* = ! mo/ rec5tly  
complet$ taxable ye> is n m ?an #ajj    
p]c5t ( an am\nt equal to ! pov]ty      
level1 z measur$ by ! mo/ rec5t ,small  
,area ,income & ,pov]ty ,e/imates ( !   
,bureau ( ! ,c5sus1 ! eligible *ild %all

 receive #cjj4  7,c7 ,basic di/ribution 
,9 addition to a conc5tration           
di/ribution "u subp>agraph 7,b71 an     
eligible *ild %all receive a basic      
di/ribution bas$ on ! income bracket    
applicable = su* eligible *ild & accord+
 to a =mula e/abli%$ by ! ,secret>y 9   
:i* b5efits are flat = ev]yone at or    
bel[ #ajj p]c5t ( ! ,f$]al pov]ty level 
& decrease at an ev5 rate f #ajj p]c5t  
to #acj p]c5t ( ! ,f$]al pov]ty level4  
7d7 ,notification ( availability ( funds
 ,n lat] ?an #ajj days aft] ! date (    
enactm5t ( ! ,*ildr5 ,h ,opportunities 9
 ,classrooms ,ev]y:]e ,act1 & annually =
 ea* ( ! #e ye>s !reaft]1 ea* ,/ate t   
c>ries out allocations describ$ 9       
subsection 7b77#a7 %all in=m ea* p>5t or
 gu>dian ( a *ild eligible = assi/ance  
"u ! supplem5tal nutrition assi/ance    
program "u ! ,food & ,nutrition ,act (  
#bjjh 7#g ,u4,s4,c4 #bjaa et seq47 or ! 
program ( block grants = ,/ates =       
tempor>y assi/ance = ne$y families      
e/abli%$ "u "p ,a ( title ,,iv ( !      

,social ,security ,act 7#db ,u4,s4,c4   
#fja et seq47 ( ! availability (        
assi/ance "u ?is section4  7e7          
,application ( p>ticipation ( *ildr5    
enroll$ 9 private s*ools ,! provisions (
 section #aaag %all apply to ?is        
section4  7f7 ,rule ( con/ruction  7#a7 
,f$]ally fund$ s*ool food programs ,no?+
 9 ?is section %all be con/ru$ to       
preclude a *ild eligible = assi/ance "u 
! free & r$uc$ price s*ool lun* program 
e/abli%$ "u ! ,ri*>d ,b4 ,russell       
,national ,s*ool ,lun* ,act 7#db        
,u4,s4,c4 #agea et seq47 f receiv+      
assi/ance "u su* program4  7#b7         
,prohibition ( control ov] non-public   
education provid]s ,no?+ 9 ?is section  
%all p]mit1 all[1 enc\rage1 or au?orize 
,f$]al or ,/ate control ov] non-public  
education provid]s4  4  #c4 #ebi acc\nt 
fund+ = homes*ool & additional elem5t>y 
& second>y exp5ses  7a7 ,9 g5]al        
,section #ebi7;c77#g7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#g7 ,treatm5t ( elem5t>y &   

second>y tuition & res\rces ,any ref]5ce
 9 ?is section to ! t]m qualifi$ high]  
education exp5se %all include a ref]5ce 
to ! foll[+ exp5ses 9 connection )      
enrollm5t or att5dance at1 or = /ud5ts  
enroll$ at or att5d+1 an elem5t>y or    
second>y public1 private1 or religi\s   
s*ool3 7,a7 ,tuition4  7,b7 ,curriculum 
& curricul> mat]ials4  7,c7 ,books or   
o!r in/ructional mat]ials4  7,d7 ,onl9e 
educational mat]ials4  7,e7 ,tuition =  
tutor+ or educational classes outside ( 
! home1 includ+ at a tutor+ facility1 b 
only if ! tutor or in/ructor is n relat$
 to ! /ud5t4  7,f7 ,fees = a nationally 
/&>diz$ norm-ref]5c$ a*ievem5t te/1 an  
advanc$ placem5t exam9ation1 or any     
exam9ations relat$ to college or        
univ]sity admission4  7,g7 ,fees = dual 
enrollm5t 9 an in/itution ( high]       
education4  7,h7 ,educational !rapies = 
/ud5ts ) disabilities provid$ by a      
lic5s$ or accr$it$ practition] or       
provid]1 includ+ occupational1          
behavioral1 physical1 & spee*-language  

!rapies4  ,su* t]m %all include exp5ses 
= ! purposes describ$ 9 subp>agraphs    
7,a7 ?r\gh 7,h7 9 connection ) a        
homes*ool 7:e!r treat$ z a homes*ool or 
a private s*ool = purposes ( applicable 
,/ate law74  4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply  
to di/ributions made aft] ! date ( !    
enactm5t ( ?is ,act4  #d4 ,increas$     
additional tax on grants n us$ =        
educational purposes ,section           
#ebi7;c77#f7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$-- 7#a7 by /rik+ ,! tax 
& ins]t+ ! foll[+3  7,a7 ,9 g5]al       
,except z provid$ 9 subp>agraph 7,b71 ! 
tax  1 &  7#b7 by add+ at ! end ! foll[+
 new subp>agraph3  7,b7 ,increas$ tax on
 am\nts attributable to c]ta9 grants    
7i7 ,9 g5]al ,9 ! case ( any di/ribution
 f a qualifi$ contribution program t    
includes am\nts attributable to a       
qualifi$ grant-- 7,i7 section           
#ecj7;d77#d7 %all be appli$ sep>ately to
 am\nts attributable to qualifi$ grants 
& to o!r am\nts1 &  7,,ii7 9 apply+ su* 

section to am\nts attributable to       
qualifi$ grants1 su* section %all be    
appli$ by sub/itut+ #ajj p]c5t = #aj    
p]c5t4  7ii7 ,attribution rules ,=      
purposes ( ?is subp>agraph-- 7,i7 any   
e>n+s on contributions f a qualifi$     
grant %all n be treat$ z attribut$ to a 
qualifi$ grant1 &  7,,ii7 di/ributions f
 a qualifi$ tuition program describ$ 9  
clause 7i7 %all be treat$ z di/ribut$   
fir/ f am\nts o!r ?an am\nts            
attributable to a qualifi$ grant & !n f 
am\nts attributable to a qualifi$ grant4
  7iii7 ,qualifi$ grant ,= purposes (   
?is subp>agraph1 ! t]m qualifi$ grant   
means any grant "u section #hgja ( !    
,elem5t>y & ,second>y ,education ,act ( 
#aife4  4