Education savings accounts established, and rules required.

HF 19 establishes education savings accounts (ESAs) for Minnesota students from low-income households, defined as families earning no more than four times the income threshold for free school meals. The bill allows parents to use state funds to pay for qualifying education expenses - including tuition at eligible nonpublic schools, tutoring, approved curriculum, and school supplies - at participating schools or providers. Participation is capped at 5% of public school enrollment in the first year, increasing by 3% annually, with priority given to kindergarten students and those who attended public school full-time the prior year. The program directly affects eligible students (ages 18 and under) and their families, with funds restricted to approved educational services and materials.