ESAs; contract renewal; account closure

SB 1417 expands Arizona's Empowerment Scholarship Account (ESA) program, allowing parents of eligible students (K-12) to use state funds for approved educational expenses. It requires parents to agree to use funds only for specific items like tuition at participating schools, textbooks, tutoring, approved therapies, and educational technology - while prohibiting use for non-educational items (e.g., video games) or concurrent school tuition organization scholarships. The bill also mandates annual evaluations by independent teams for students nearing age 22 to determine continued eligibility for funding. This directly affects ESA participants and their families, who must adhere to strict spending rules and annual review requirements.