Education Improvement Scholarships; expands tax credits, pre-kindergarten eligibility.

Expands the Education Improvement Scholarships tax credits program by including, as eligible scholarship recipients, children enrolled in, eligible to attend, or attending nonpublic pre-kindergarten programs. The maximum annual scholarship that a child will receive is the lesser of the child's actual educational expenses or the state share of the grant per child under the Virginia Preschool Initiative for the locality in which the child resides.