Amends the New York state college choice tuition savings program to have the program also apply to elementary and secondary schools

This bill expands New York's existing college tuition savings program to include elementary and secondary schools. It amends the law to allow families to use the program's tax-advantaged savings accounts for K-12 education costs, not just college. The changes update program references, tax code provisions (including the $5,000/$10,000 annual contribution deduction), and eligibility to cover all grades. The program will now support families saving for both college and K-12 tuition at public or private schools.