Scholarship-granting organizations authorized.

HF 3490 authorizes Minnesota to participate in a federal tax credit program by establishing rules for scholarship-granting organizations (SGOs). These SGOs must be 501(c)(3) nonprofits that spend at least 90% of funds on student scholarships, verify household income, prioritize returning students/siblings, and avoid targeting specific students. Organizations must report annually to the Minnesota Department of Education, which will post a public list of approved SGOs. The bill clarifies it does not grant schools additional control over nonpublic schools or their students.