Education - As enacted, revises education law, including, but not limited to, increasing, from 25,000 to 35,000, the maximum number of education freedom scholarships that may be awarded to eligible students. - Amends TCA Title 49.

SB 2247 increases the maximum number of education freedom scholarships available to eligible K-12 students in Tennessee from 25,000 to 40,000 for the 2026-2027 school year. It also requires the governor to elect Tennessee's participation in the federal education tax credit program established by "The One, Big, Beautiful Bill Act" by December 31, 2026, and to comply with all future requirements to maintain that participation. The bill directly affects students qualifying for these state-funded scholarships, which cover education expenses at participating schools. Key provisions include raising the scholarship cap and mandating state-level compliance with the federal tax credit program. These changes aim to expand access to education choice while aligning with federal program requirements.