Creates, repeals, and modifies provisions governing elementary and secondary education

Summary

The bill establishes the Missouri Empowerment Scholarship Accounts Program, letting taxpayers who donate to certified educational assistance organizations claim a state tax credit that funds scholarship accounts for eligible K‑12 students. It limits the total credits, caps contributions, and creates a board to oversee the program, which only operates when transportation funding meets a set threshold. Parents and guardians can use the accounts but cannot pick the specific student who receives the scholarship.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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