Education Savings Accounts for Minnesota Students Act (ESA-4-MSA) establishment provision

SF 1007, the "Education Savings Accounts for Minnesota Students Act" (ESA-4-MSA), creates state-funded accounts for low-income Minnesota students to cover educational expenses. It directly affects eligible students (residing in Minnesota with household income ≤4x the National School Lunch Act standard) who can use funds for tuition at eligible schools, tutoring, curriculum materials, textbooks, and approved technology. The bill sets annual enrollment caps (starting at 5% of public school enrollment, increasing by 3% yearly) and prioritizes kindergarten students, public school attendees, and siblings already in the program. Funds can cover K-12 expenses and limited postsecondary costs, but exclude home instruction reimbursement for parents.