Scholarship-granting organizations authorized.

HF 3491 authorizes Minnesota to participate in a federal tax credit program that allows scholarship-granting organizations (SGOs) to provide scholarships to students. These SGOs must be tax-exempt nonprofits that spend at least 90% of funds on scholarships, verify household income, prioritize returning students and siblings, and avoid earmarking funds for specific students. The bill requires SGOs to annually report compliance to the Minnesota Department of Education, which must then post a list of qualified organizations online. The law explicitly states it does not grant schools or districts additional control over nonpublic schools or students.