"Equal Opportunity for Students with Special Needs Act"; remove wait list requirement and restrictive certification of services language.

Eliminated the requirement for parents to certify that their student has been accepted into an eligible school qualified to provide services for disabilities or special education needs, reducing administrative barriers for families.

Removed the requirement that schools failing to meet certification requirements become ineligible for the following year, allowing more flexibility in program administration.

Eliminated the waitlist requirement for students eligible to receive ESAs under the Equal Opportunity for Students with Special Needs Act, improving access to the program.

Added requirements for eligible schools to conduct criminal background checks on employees and exclude persons not permitted by state law to work in nonpublic schools or who might pose a threat to student safety.

Changed reimbursement payment frequency from quarterly to monthly payments for service providers and parents, improving cash flow for families and schools.

Updated ESA funding amounts to be determined by the Mississippi Student Funding Formula rather than fixed amounts, with subsequent years adjusted proportionally to formula changes.

Created a new Foster Child Education Scholarship Account (FESA) program specifically for foster children in the custody of the Department of Child Protection Services.

Established new definitions for FESA program terms including 'FESA program', 'eligible student', 'qualified expenses', 'eligible school', 'educational service provider', 'awarded FESA school year', and 'responsible agency official'.

Added provisions for the Department of Child Protection Services to manage FESA funds, submit annual reports to the Legislature, and coordinate with the State Department of Education for audits and program oversight.

Required the Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) to prepare a biennial report on FESA program efficacy beginning in 2027, assessing funding sufficiency and student performance.