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2025 · Regular session · Senate bill
SB2
SB2 creates Texas education savings accounts: state-supported accounts that pay approved education providers, rather than unrestricted cash paid to parents.
Official caption: Relating to the establishment of an education savings account program.
Official report lists Senate author(s): Creighton, Bettencourt, Campbell, Hagenbuch, Hinojosa, Adam, et al.. This does not identify sponsors or amendment drafters.
Bill explanation published · Version and amendment review scope is stated below · Individual amendment records may not be separately annotated.
Bill highlights
Selected points from the published explanation. Follow each point to its source-linked context; conditions and limits may matter.
- SB2 creates Texas education savings accounts: state-supported accounts that pay approved education providers, rather than unrestricted cash paid to parents.
- A child's parent must establish U.S. citizenship, nationality or lawful admission, and the child must be eligible for public school or qualifying public prekindergarten.
- The usual annual award is 85% of the statewide average state-and-local per-student funding measure specified in the law, including state teacher-retirement contributions—not a fixed statutory $10,000 check.
- Approved expenses include private-school or higher-education tuition, online courses, approved industry-credential programs, required books/materials/uniforms, qualifying public-school services that do not count the child for attendance funding, tests, tutoring, fee-for-service transportation, eligible therapies not covered by insurance or Medicaid/CHIP, specified technology capped at 10% of the annual transfer, and private-school breakfast or lunch.
- Participating private schools generally need recognized accreditation, annual testing in grades 3–12 and two years of continuous campus operation; a separate qualification route applies to eligible private pre-K/kindergarten providers.
- The act limits program spending to $1 billion for the biennium beginning September 1, 2025; that cap expires September 1, 2027.
What does it do?
SB2 creates Texas education savings accounts: state-supported accounts that pay approved education providers, rather than unrestricted cash paid to parents. The comptroller administers the program, with up to five certified assistance organizations. The law took effect September 1, 2025; the program applies beginning with the 2026–27 school year. This is a review of the enacted law, not a claim about current application availability or a particular family’s award.
A child’s parent must establish U.S. citizenship, nationality or lawful admission, and the child must be eligible for public school or qualifying public prekindergarten. The statutory parent definition requires Texas residency. Eligibility alone does not guarantee a funded place. When demand exceeds funding, the law uses lotteries: siblings of participants first, other applicants next, and children returning to the program after attending public school last. Within each group, priority runs from children with disabilities in households at or below 500% of federal poverty guidelines, to households at or below 200%, then above 200% but below 500%, then at or above 500%. Spending on that last income category cannot exceed 20% of annual program appropriations; prior public-school students receive priority within that allocation. Good-standing participants need not reapply annually, although an intent-to-continue notice may be required.
The usual annual award is 85% of the statewide average state-and-local per-student funding measure specified in the law, including state teacher-retirement contributions—not a fixed statutory $10,000 check. A qualifying child’s disability-related funding is added using the individualized education program and public-school funding calculation, with a $30,000 total annual cap. Home-schooled participants are limited to $2,000 a school year. Midyear awards are prorated; unused balances generally carry forward while the account remains eligible. Families may pay costs the account does not cover.
Approved expenses include private-school or higher-education tuition, online courses, approved industry-credential programs, required books/materials/uniforms, qualifying public-school services that do not count the child for attendance funding, tests, tutoring, fee-for-service transportation, eligible therapies not covered by insurance or Medicaid/CHIP, specified technology capped at 10% of the annual transfer, and private-school breakfast or lunch. Providers must be approved. No cash withdrawals, direct parent reimbursements, payments to closely related people, or assistance-organization transaction fees are allowed. Providers may not charge participants more than their standard price or rebate program money. Enrolling in publicly funded school ends program eligibility.
Participating private schools generally need recognized accreditation, annual testing in grades 3–12 and two years of continuous campus operation; a separate qualification route applies to eligible private pre-K/kindergarten providers. The law requires eligibility checks, financial audits, a state-auditor sample of 10% of applications, reporting, account/provider suspension procedures, recovery of improperly used money and fraud referrals. It also protects private-school admissions, curriculum and religious/institutional practices. An account does not guarantee private-school admission or the same disability services and rights available in public school. Parents must receive a notice explaining that distinction. A public-school district must evaluate an eligible request for a nonpublic-school child under the specified procedures, including the 45-school-day deadline after consent, and develop an education program when the child qualifies; that does not itself require a private school to implement the public-school program.
The act limits program spending to $1 billion for the biennium beginning September 1, 2025; that cap expires September 1, 2027. Later funding is set by legislative appropriations, not automatically guaranteed by the comptroller’s request. Administrative allowances are capped at 3% for the comptroller and 5% for assistance organizations. The law includes confidential student records, annual outcome/demographic reports, administrative appeals to the comptroller, and special expedited Texas Supreme Court review of constitutional injunctions. Sources: enrolled law and official history.
What changed along the way?
The introduced bill and Senate committee report used $10,000 for qualifying private-school students, $11,500 for those with disabilities, and a different lottery favoring certain prior public-school students. The committee text made capitalization and an assessment cross-reference correction. The Senate considered 37 floor amendments: 19 adopted, 17 failed and one withdrawn. Adopted changes included no direct cash/reimbursement or transaction fees, technology and uniform expenses, confidential student records, faster provider payment, agency-approved special-education providers, and expanded administration authority.
The Senate-passed text was substantially rewritten by the House committee substitute. The House substituted the 85% award formula, disability supplement with a $30,000 total cap, $2,000 home-school limit, new income/sibling priorities, citizenship/lawful-admission requirement, temporary $1 billion spending ceiling, education evaluations, and public-school return provisions. It added online-course and school-meal expenses. Senate provisions such as a $20,000 account ceiling, extra semiannual disability payments for home-schoolers, the exclusion of elected officials’ children, and the restriction on certain online spending did not survive. An adopted Senate amendment is therefore not automatically part of the final law.
The House considered 44 amendments. Its sole adopted amendment, Buckley and colleagues’ amendment 1, made the high-income category’s 20% spending limit ongoing, added residency documentation and the two-year private-school campus requirement, strengthened state-auditor checks and disability-outcome reporting, changed transfer timing, clarified extra public-school return funding, and restored express comptroller contracting powers. It did not make the overall $1 billion ceiling permanent.
All other House amendments were tabled. These included a statewide referendum, a permanent $1 billion cap, stricter income limits, tying effectiveness to public-school funding legislation, requiring state tests rather than allowing national tests, additional private-school safety/discrimination/disability requirements, requiring private schools to implement students’ individualized education programs, and new criminal penalties. They are proposals, not enacted SB2 requirements. Failed Senate proposals likewise included broader public-school rules for private schools, a program sunset, additional disability expenses and public-school funding protection. Every proposed text is available through the 81-amendment index.
The House passed the amended bill 86–61 on April 17; the Senate concurred 19–12 on April 24. The governor signed May 3. Those votes did not meet the two-thirds requirement for immediate effect, so the statutory September 1 effective date applies. All versions and fiscal documents.
81 official amendment records captured. The index records proposals and outcomes; read the source-checked explanation above for reviewed effects. The offering legislator is not necessarily the drafter.
S 2 #F1 · Adopted
2/5/2025 · Offered by Creighton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F2 · Adopted
2/5/2025 · Offered by Creighton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F3 · Adopted
2/5/2025 · Offered by Creighton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F4 · Adopted
2/5/2025 · Offered by Creighton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F5 · Adopted
2/5/2025 · Offered by Hancock · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F6 · Adopted
2/5/2025 · Offered by Creighton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F7 · Adopted
2/5/2025 · Offered by Creighton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F8 · Adopted
2/5/2025 · Offered by Creighton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F9 · Failed
2/5/2025 · Offered by Alvarado · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F10 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F11 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F12 · Withdrawn
2/5/2025 · Offered by West · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F13 · Adopted
2/5/2025 · Offered by Campbell · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F14 · Adopted
2/5/2025 · Offered by Parker · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F15 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F16 · Failed
2/5/2025 · Offered by Gutierrez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F17 · Adopted
2/5/2025 · Offered by Middleton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F18 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F19 · Failed
2/5/2025 · Offered by West · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F20 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F21 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F22 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F23 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F24 · Adopted
2/5/2025 · Offered by Paxton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F25 · Failed
2/5/2025 · Offered by Cook · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F26 · Adopted
2/5/2025 · Offered by Hinojosa, Adam · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F27 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F28 · Adopted
2/5/2025 · Offered by Perry · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F29 · Adopted
2/5/2025 · Offered by Paxton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F30 · Failed
2/5/2025 · Offered by Cook · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F31 · Failed
2/5/2025 · Offered by Blanco · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F32 · Adopted
2/5/2025 · Offered by Bettencourt · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F33 · Adopted
2/5/2025 · Offered by Middleton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F34 · Adopted
2/5/2025 · Offered by King · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F35 · Failed
2/5/2025 · Offered by Hinojosa, Juan "Chuy" · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F36 · Failed
2/5/2025 · Offered by Menéndez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
S 2 #F37 · Adopted
2/5/2025 · Offered by Bettencourt · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #1 · Adopted
4/16/2025 · Offered by Buckley | et al. · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #2 · Tabled
4/16/2025 · Offered by Dutton · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #3 · Tabled
4/16/2025 · Offered by Talarico · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #4 · Tabled
4/16/2025 · Offered by Turner · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #5 · Tabled
4/16/2025 · Offered by Plesa · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #6 · Tabled
4/16/2025 · Offered by Simmons · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #7 · Tabled
4/16/2025 · Offered by Simmons · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #8 · Tabled
4/16/2025 · Offered by Martinez Fischer · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #9 · Tabled
4/16/2025 · Offered by Howard · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #10 · Tabled
4/16/2025 · Offered by Garcia Hernandez, Cassandra · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #11 · Tabled
4/16/2025 · Offered by Rodríguez Ramos · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #12 · Tabled
4/16/2025 · Offered by Howard · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #13 · Tabled
4/16/2025 · Offered by Walle · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #14 · Tabled
4/16/2025 · Offered by Bucy · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #15 · Tabled
4/16/2025 · Offered by Wu · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #16 · Tabled
4/16/2025 · Offered by Gámez · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #17 · Tabled
4/16/2025 · Offered by Collier · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #18 · Tabled
4/16/2025 · Offered by Hinojosa · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #19 · Tabled
4/16/2025 · Offered by Jones, Jolanda · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #20 · Tabled
4/16/2025 · Offered by Plesa · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #21 · Tabled
4/16/2025 · Offered by Bryant · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #22 · Tabled
4/16/2025 · Offered by Reynolds · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #23 · Tabled
4/16/2025 · Offered by Reynolds · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #24 · Tabled
4/16/2025 · Offered by Allen · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #25 · Tabled
4/16/2025 · Offered by González, Jessica · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #26 · Tabled
4/16/2025 · Offered by Johnson · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #27 · Tabled
4/16/2025 · Offered by Perez, Vincent · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #28 · Tabled
4/16/2025 · Offered by Goodwin · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #29 · Tabled
4/17/2025 · Offered by Moody · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #30 · Tabled
4/17/2025 · Offered by Rose · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #31 · Tabled
4/17/2025 · Offered by Morales Shaw · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #32 · Tabled
4/17/2025 · Offered by Wu · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #33 · Tabled
4/17/2025 · Offered by Turner · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #34 · Tabled
4/17/2025 · Offered by Zwiener · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #35 · Tabled
4/17/2025 · Offered by Jones, Jolanda · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #36 · Tabled
4/17/2025 · Offered by Jones, Jolanda · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #37 · Tabled
4/17/2025 · Offered by Wu · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #38 · Tabled
4/17/2025 · Offered by Rodríguez Ramos · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #39 · Tabled
4/17/2025 · Offered by Rodríguez Ramos · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #40 · Tabled
4/17/2025 · Offered by Rodríguez Ramos · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #41 · Tabled
4/17/2025 · Offered by Rodríguez Ramos · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #42 · Tabled
4/17/2025 · Offered by Rodríguez Ramos · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #43 · Tabled
4/17/2025 · Offered by Rodríguez Ramos · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
H 2 #44 · Tabled
4/17/2025 · Offered by Rodríguez Ramos · Amendment.
Item-by-item effect and final-law survival are not annotated here. Read the source-checked version comparison above when available; adoption alone does not establish final wording.
Official bill versions
Compare the published text versions in the official text index. A change is not attributed to a specific amendment here without a verified record.
Who could benefit—and who could bear the costs?
Families who obtain a funded place may receive substantial help paying for alternatives to public school; approved schools and service providers may gain customers. Families can still face tuition gaps, admission restrictions, transportation costs and limited nearby options. Disability funding is not a promise that every private school can meet a child’s needs. The income priorities do not categorically exclude wealthy families, and existing private-school families can qualify.
The April 24 final-version fiscal note estimates a $1 billion net state general-revenue cost in fiscal 2026–27, including administration. SB2 itself makes no appropriation. For 2028, 2029 and 2030, it projects net costs of about $3.07 billion, $3.17 billion and $3.98 billion, after projected public-school funding savings. These are estimates tied to participation, private-school capacity and future appropriations—not enacted automatic spending commitments. The note’s $10,330 ordinary 2027 award estimate is based on then-current formulas, not a fixed amount written into SB2.
Public schools can lose attendance-based funding when students leave; their costs may not fall at the same pace. The fiscal note does not calculate a net effect for each district. A child who returns during the school year brings an additional allotment of 10% of the basic allotment, adjusted for attendance, on top of ordinary funding, and is excluded from that school’s first-year accountability calculation under the statutory rule. The final teacher-retirement impact statement projects a range depending on employment growth: its scenarios move the pension funding period from 28 years to 29 or 25 years. It concludes SB2 alone would not make the fund actuarially unsound under those assumptions, not that retirement effects are certain or costless.
The public trade-off is broader family choice and private-provider funding versus new taxpayer costs, funding changes for public schools and different accountability/access rules outside public education. Audits and reporting can help detect misuse and measure outcomes; the law alone does not establish that learning results improve or that all eligible families receive places.
Official sources
- Bill history and latest recorded action
- Bill versions, analyses and fiscal notes
- Action history and votes
- Amendment index
Catalog report retrieved 2026-10-25. Check the official record for corrections or later changes.
