The proposed bill establishes the South Dakota educational empowerment accounts, which are designed to provide financial support for students attending nonpublic elementary or secondary schools. To open an account, a parent must submit a request to the Department of Education, acknowledging that the student will not be enrolled in a public school or have an alternative instruction notice on file during the school year. The funds in the account can be used for various educational expenses, including tuition, fees for sports and fine arts programs, textbooks, educational therapies, and transportation services. Upon graduation, any remaining funds in the account will be transferred to the state’s general fund.

Additionally, the bill outlines the process for renewing the educational empowerment account for subsequent years, requiring parents to submit a renewal form by a specified deadline. If the renewal is not completed, the remaining funds will be forfeited to the general fund, and the account will be closed. The Department of Education is tasked with conducting random audits to ensure compliance and may take action against any fraudulent activities related to the accounts. The bill also emphasizes that it does not grant the Department of Education or school districts any additional control over nonpublic schools or students receiving alternative instruction.