ESAs; contract renewal; account closure

SB 1360 amends Arizona's Empowerment Scholarship Account (ESA) program to clarify eligible uses of funds and renewal requirements. It specifies that ESA funds can cover tuition at qualified schools, textbooks, educational therapies, tutoring, online programs, transportation, and certain postsecondary expenses. Parents must agree not to use other scholarships concurrently and must complete annual education plans for students nearing age 22 to maintain eligibility. The bill directly affects Arizona parents enrolled in the ESA program who receive state-funded scholarship accounts for their children's education.