Indiana education scholarship account program.

Establishes the Indiana education scholarship account program (program). Provides that, after June 30, 2022, a parent of an eligible student or an emancipated eligible student may establish an account in the program. Establishes eligibility requirements regarding the program. Provides that the treasurer of state shall, in consultation with the state board of education and the department of education, administer the program. Provides a deduction from Indiana adjusted gross income for a grant amount that is distributed to a taxpayer's Indiana education scholarship account and used for a qualified expense, to the extent the distribution is included in the taxpayer's federal adjusted gross income.