This bill elects Minnesota to participate in the new Federal Education Tax Credit Scholarship, a federal provision which allows individual taxpayers to donate up to $1,700 annually to scholarship granting organizations to be awarded to students. When these dollars are donated, the individuals can receive dollar for dollar up to $1,700 in a federal tax credit. This credit was already passed in the federal budget bill, but Minnesota has yet to opt for participation in this credit.

For students, the funds could be used to pay for tuition, tutoring, special needs services, homeschooling curriculum materials, and education technology, among other eligible uses. This would directly empower parents to choose the school or service that works best for their child, including homeschool.