Dynamic choice scholarships.

Provides eligible choice scholarship students with the option to receive a dynamic choice scholarship (scholarship). Provides that a scholarship may be used toward certain dynamic education costs. Allows the department of education to: (1) create forms and methods for the administration and oversight of a scholarship; (2) create an account system to accommodate distributions of a scholarship; and (3) audit up to 3% of scholarship accounts annually to protect against fraud or misuse of funds. Provides that a distribution to a scholarship account is considered tax exempt if the distribution is used toward dynamic education costs.