Revises provisions governing the Nevada Educational Choice Scholarship Program. (BDR 34-1157)

AB 599 expands Nevada's Educational Choice Scholarship Program by increasing the annual tax credit cap for businesses donating to scholarship organizations from $6.655 million to $8.725 million for 2025-2026 and $10.725 million for 2026-2027 and beyond. It requires schools receiving scholarship grants to submit annual academic progress reports by August 1, including demographic data and certified accuracy statements, and mandates the Department of Education to analyze this data for program evaluation. The bill also codifies existing regulations into law, requiring scholarship organizations to register with the Department of Education, submit quarterly financial data, and notify the Department of Taxation of donations within 5 years. These changes directly affect businesses claiming tax credits, scholarship organizations managing grants, and participating schools.