Revises provisions governing Nevada Educational Choice Scholarship Program. (BDR 34-130)

AB 214 expands Nevada's Educational Choice Scholarship Program by broadening eligibility to include students with individualized education programs, siblings of current recipients, military-connected families, and children of first responders. It raises the income threshold for eligibility from 300% to 400% of the federal poverty level and requires scholarship organizations to award grants in a specific priority order. The bill significantly increases tax credits for donors: raising the annual cap from $6.66 million to $30 million for fiscal year 2025-2026 (with 110% annual increases after), and adding a new insurance premium tax credit for insurers donating to the program. All grants must be at least $1,000, directly affecting low-to-moderate-income families seeking private school options.