Education empowerment account program establishment and appropriation

SF 3303 creates an education empowerment account program for Minnesota students in pre-K through 12th grade. It provides state funds - based on the statewide average per-pupil spending - to parents for approved education expenses like tuition, textbooks, instructional materials, educational therapies, transportation, and technology. Parents must use the funds only for these specific purposes, and any remaining balance after high school graduation can be applied to postsecondary tuition. The program requires annual reporting and closes accounts if a student returns to a public school, returning unused funds to the state general fund.