Ohio SB 68, officially known as the Nonchartered Educational Savings Account Program, would offer financial assistance to families who choose to send their children to non-chartered, nonpublic schools. The program allows eligible families to receive public funds deposited into a special account (ESA), which can then be used for educational expenses like tuition, curriculum, and fees.

Students enrolled in grades K-12 in a participating nonchartered nonpublic school.

A family's income does not affect their eligibility for the program. However, scholarships amounts are adjusted by income level. Students in families at or below 450% of the Federal Poverty Guideline ($140,400 for a family of 4) receive the full scholarships amount.

The amount of money awarded to each student is 90% of the statewide average base cost per pupil for that school year for families at or below 450% of the Federal Poverty Guideline. Regardless of income, families receive at least the minimum scholarship award equal to 10% of the statewide average base cost per pupil.

Funds from the ESA can be used for tuition, curriculum, and certain fees.

If passed, the program is expected to begin operating in the 2026-2027 school year. Applications for the program would open on March 1, 2026.

More information about the application process will be available from the Ohio State Treasurer's office once the bill passes. However, the bill outlines that the application will require information such as:

• Documentation verifying student enrollment and attendance at a participating school.

• The school's tuition and fee schedule.

• Affirmation that the parent will maintain records of educational expenses.

• Affirmation that the student will not be enrolled in a public school or community school while using the ESA.

Yes, students in participating schools must take a "nationally recognized" standardized assessment. Parents must send annual standardized test scores to the state treasurer to maintain eligibility.

No, NESA funds are not considered taxable income for the student or his family.

Participating schools must administer standardized tests, maintain records of their expenses, have a physical location in Ohio that is not primarily a residence, and comply with minimum education standards and health, fire, and safety laws.

Nonchartered nonpublic schools are required to comply with minimum education standards in the Ohio Revised Code. The bill requires them to administer a "nationally recognized" standardized assessment. The bill also requires the Treasurer to collect and share health and fire inspections of participating schools with the Department of Education and Workforce for schools to remain eligible for participation in the program. The State Treasurer has the authority to remove schools from participation in the program for non-compliance with program requirements. Additionally, the State Treasurer can conduct random audits to ensure schools are using NESA funds appropriately.