The bill establishes a new education savings account program in Texas aimed at supporting children with disabilities and those who meet specific educational criteria. It introduces a new subchapter in the Education Code that defines essential terms such as "education savings account," "child with a disability," and "program participant." The program will be administered by the comptroller, who is responsible for adopting necessary rules to facilitate its implementation. Eligible children must either be eligible to attend public school, have attended a public school in the previous year, or be classified as a child with a disability or educationally disadvantaged. The program is set to commence in the 2026-2027 school year.

Parents of eligible children can apply to participate in the program, allowing them to utilize funds for various educational expenses, including tuition at accredited private schools, textbooks, and educational therapies. The bill outlines the responsibilities of parents, the application process, and account management while ensuring that education service providers and program participants maintain autonomy without facing undue regulations. The bill is scheduled to take effect on September 1, 2025, with provisions in place for the comptroller to adopt necessary rules to ensure the program is operational by the designated school year.

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