School Vouchers - As introduced, allows a child with a medical condition that inhibits the child from attending school in person to receive an individualized education account to enroll in a home school program. - Amends TCA Title 49.

SB 1975 creates Individualized Education Accounts (IEAs) for Tennessee students with medical conditions that prevent in-person school attendance. It directly affects children diagnosed with qualifying medical conditions (determined by the state board) who would otherwise attend public school. The bill allows parents to use IEA funds exclusively for approved home school program expenses, with the state monitoring fund usage and requiring compliance. Unlike general school voucher programs, this provision applies only to students with documented medical barriers to in-person schooling, not to students with disabilities under standard IEP eligibility. The policy changes take effect July 1, 2026.