The proposed bill establishes the empowerED scholarship program in Washington State, designed to create educational savings accounts for students, particularly benefiting low-income families, students with disabilities, and those enrolled in failing schools. Parents will have the flexibility to use these funds for various educational expenses, such as private school tuition, tutoring, and educational materials. The bill emphasizes school choice as a means to address inequities in the public education system and includes provisions for the program's administration, including the formation of a council responsible for overseeing its implementation, managing applications, and ensuring transparency through annual reporting on program outcomes.

Additionally, the bill introduces a tax credit for contributions to the empowerED scholarship program, effective January 1, 2026, with a cap of $300 million per calendar year. Taxpayers must apply for this credit before making contributions, and the department will manage the application process. The legislation also amends existing laws related to best interest determinations for students in dependency proceedings, ensuring that the impact of the empowerED scholarship program is considered when making decisions about students' educational placements. Overall, the bill aims to enhance educational opportunities and stability for students, particularly those in foster care, while providing financial support through the new scholarship program.

Statutes affected:
Original Bill: 28A.225.350