Revises provisions relating to education. (BDR 34-635)

SB 252 establishes Nevada's Education Savings Account Program, allowing qualifying children (typically those in public school) to receive grants deposited into personal education savings accounts managed by certified organizations. The program directly affects families with eligible children, account-granting organizations (which must apply for state certification), and taxpayers who donate to these organizations to claim a tax credit. Key provisions include funding accounts with public school per-pupil amounts (including weighted funding), requiring organizations to use at least 90% of donations for accounts, exempting account holders from public school attendance requirements, and permitting unused funds for postsecondary education. The bill also creates tax credits for donors and mandates annual reporting and audits for participating organizations.