Education - As introduced, increases, from 25,000 to 40,000, the maximum number of education freedom scholarships that may be awarded to eligible students in the 2026-2027 school year; directs the governor to elect for this state to participate in the federal education tax credit program created in The One, Big, Beautiful Bill Act and to comply with any and all requirements to maintain the state's participation in the program in the future. - Amends TCA Title 49.