Adds to existing law to establish the Education Savings Account Act.

This legislation creates the Idaho Education Savings Account Act (ESA). By establishing an ESA, parents becomeempoweredtoidentifyandutilizethebestmeansofeducationtheirchildren. Parentswillbeallowedto use ESA funds for tuition to private schools, non public online learning programs, tutoring services, textbooks, curriculum, instructional materials, computers and a host of other education support services. ESA funds are only available to parents of students who are not enrolled in a public school. 90% of average amount of spent by the state and local school districts for each student.