ESAs; expenditures; enrollment; limitations

SB 1306 expands Arizona's Empowerment Scholarship Account (ESA) program to allow more families to use public funds for private education. It adds new eligibility requirements: students must either attend public school full-time for most of the prior year (with a transfer agreement) or provide proof of family income below $200,000 (adjusted annually after 2027). The bill specifies that ESA funds can cover tuition at qualified schools, textbooks, educational therapies, tutoring, online programs, standardized tests, and postsecondary costs, but prohibits using funds for school tuition organizations concurrently. This directly affects Arizona families with school-aged children meeting the income or attendance criteria, starting in 2027.