The proposed bill establishes the empowerED scholarship program in Washington State, which creates educational savings accounts for students, enabling parents to select educational options that best meet their children's needs. The program prioritizes funding for low-income students, those with disabilities, and students enrolled in failing schools. Parents can utilize the funds for various educational expenses, such as private school tuition, tutoring, and educational materials. The bill emphasizes school choice and aims to address inequities in the current public education system. It also outlines the administration of the program by the student achievement council, which will calculate scholarship amounts based on family income and disability status, and requires parents to withdraw their children from public schools to access the funds.

Additionally, the bill introduces a tax credit for contributions made to the empowerED scholarship program, effective January 1, 2026, with a cap of $300 million annually. Taxpayers must apply for this credit before making contributions, and the department will manage the application process. The bill also specifies that taxpayers cannot claim credits against both chapters 82.04 and 82.16 RCW simultaneously. Furthermore, it amends existing laws regarding best interest determinations for students in dependency proceedings, emphasizing educational stability and outlining factors to consider when making these determinations. The bill includes provisions for transportation responsibilities between school districts when a student's care placement changes and establishes new sections in the RCW to support these changes.

Statutes affected:
Original Bill: 28A.225.350