Education (School Choice)

LB 1243 allows Nebraska public school districts to permit students enrolled in private, denominational, or parochial schools (or schools not meeting accreditation standards) to take courses part-time at public schools. It requires school boards to establish policies for such enrollment, including mandating a minimum of five credit hours per semester for students participating in public school athletic/activities programs, while prohibiting preference based on full-time status. The bill explicitly states part-time students do not qualify for public school transportation or reimbursement, and it repeals the previous version of this law. This directly affects students in non-accredited private schools seeking public school course access and public school districts managing enrollment policies.

LB 481 establishes the Foster Child Scholarships Act, providing financial aid (HOPE Scholarships) for children in foster care or their biological siblings to attend qualifying private schools in Nebraska. It directly affects eligible students (those in foster care or siblings of foster children) and their educational decisionmakers, allowing them to use scholarships at non-profit private schools meeting state safety, accreditation, and anti-discrimination standards. The program, administered by the Department of Health and Human Services starting 2025-26, covers education costs and continues until graduation or age 21, regardless of foster care status. The bill requires annual reports to the legislature detailing scholarship recipients, funding amounts, and demographic data, while explicitly stating the state cannot control participating schools' governance.

LB 624 allocates $10 million annually from Nebraska's General Fund for fiscal years 2025-26 and 2026-27 to the State Treasurer for education scholarships. The funds must be used exclusively to provide scholarships to low-income and at-risk elementary and secondary students to attend approved private, denominational, or parochial schools. The bill specifies these scholarships aim to increase educational access and opportunities, with the legislature intending to continue this annual appropriation. This is a funding measure, not a new policy, directly affecting eligible students and participating schools.

Nebraska's LB 557 amends education statutes to change the enrollment option program, which allows students to attend schools outside their resident district. The bill directly affects students seeking to transfer schools by providing state funding to those denied enrollment in an option program. Key provisions include eliminating all references to "open enrollment option students" and requirements for "diversity plans" in learning communities, while updating definitions of terms like "option student" and "resident school district." These changes streamline the program's structure and remove specific enrollment pathways and diversity-related requirements.

LB 427 would create state-funded savings accounts for Nebraska students in kindergarten through 12th grade attending approved public, private, denominational, or parochial schools. Starting July 1, 2026, each eligible student would receive $1,500 annually from a new "Student Savings Account Support Fund" to cover qualified expenses like tuition, textbooks, and educational therapies. Funds cannot be used for transportation, food, clothing, or basic supplies. Accounts follow students if they switch schools within Nebraska and terminate upon graduation or loss of eligibility.

LB 509, the Opportunity Scholarships Act, creates tax credits for Nebraska individuals and businesses that donate to nonprofit organizations providing scholarships. These scholarships help low-income families pay for private school tuition at qualifying non-profit schools (meeting accreditation and safety standards). Eligible students must have household income at or below 213% of the federal poverty level, with priority given to those previously receiving scholarships or in specific hardship situations. The bill allows donors to claim tax credits equal to their contributions, directing funds through certified scholarship-granting organizations to support enrollment at participating private schools.

This bill expands Nebraska's Educational Savings Plan Trust to include savings plans for elementary and secondary school expenses, previously limited to higher education. It amends multiple statutes (including 85-1801 to 85-1817 and 72-1239.01) to define and include K-12 education savings accounts within the trust framework. The change directly affects public and private elementary/secondary schools by allowing families to use these savings plans for K-12 costs. Key provisions clarify that assets in these accounts will not count toward eligibility for certain state assistance programs, aligning K-12 savings with existing higher education tax benefits. The bill focuses on structural updates to the trust rather than new tax policies.