ESAs; expenditures; enrollment; limitations.

Arizona's HB 4132 expands the state's Empowerment Scholarship Account (ESA) program to allow more students to access education funds. It adds income requirements ($200,000 annual threshold, adjusted for inflation after 2027) for families seeking eligibility, while also allowing students who previously attended public school to transfer to an ESA. Funds can cover tuition at participating schools, textbooks, educational therapies, tutoring (capped at $2,000 yearly), and approved online programs. The bill explicitly restricts using ESA funds for school tuition organizations concurrently and requires parents to sign agreements detailing how funds must be spent.