An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, providing for military education scholarship account; and imposing penalties.

SB 304 creates a new "Military Education Scholarship Account" program under Pennsylvania's Public School Code, designed to provide financial support for education expenses for children of active-duty military members (including National Guard and reserve members on active duty) or children of service members killed in action. Parents of eligible school-age children can apply for a state-controlled account holding funds that may be used for approved education costs at private schools, colleges, or approved tutoring programs. The program prohibits use of these funds alongside other state scholarship programs like the Educational Improvement Tax Credit. If a child moves out of state or the agreement ends, remaining funds revert to the child's local school district.