Empowerment Scholarship Accounts; established, report.

Empowerment Scholarship Accounts established.Permits the parents of certain children to apply to the schooldivision in which the child resides for a one-year, renewable EmpowermentScholarship Account that consists of an amount that is equivalentto a certain percentage of all applicable annual Standards of Qualityper pupil state funds appropriated for public school purposes andapportioned to the resident school division in which the studentresides, including the per pupil share of state sales tax funding in basic aid and any state per pupil share of special education fundingfor which the student is eligible. The bill permits the parent touse the moneys in such account for certain education-related expenses of the student, including tuition and fees at a private elementaryschool or secondary school that is located in the Commonwealth. Thebill also contains provisions relating to auditing, rescinding, andreviewing expenses made from such accounts.