qualified schools; audits; reporting requirements

SB 1643 establishes Arizona Empowerment Scholarship Accounts (AESA) for K-12 students, allowing parents to use state funds for educational expenses at qualified schools. It requires parents to agree to use funds only for specific approved expenses - including tuition, textbooks, tutoring, disability-related services (for eligible students), and educational technology - while prohibiting enrollment in public schools or concurrent use with school tuition organization scholarships. The bill also mandates annual education plans for students nearing age 22 to continue receiving funds, with detailed reporting requirements to the state department. This directly affects Arizona students and parents seeking alternatives to public schooling, with eligibility tied to specific educational needs.