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Read. Follow. Verify.Nevada establishes Education Savings Account Program funded by business tax credits
Last action · April 12, 2025: (Pursuant to Joint Standing Rule No. 14.3.1, no further action allowed.)Sponsors: Carrie Ann Buck and 1 other
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What This Bill Proposed
Senate Bill 252 establishes the Nevada Education Savings Account Program, allowing eligible children to receive state-funded education grants for private school or homeschooling expenses through certified nonprofit organizations. The program is financed by taxpayer donations that qualify for credits against the state , capped at a combined annual total of $6,655,000. Participating students are excused from public school compulsory attendance laws, and the measure takes full effect on January 1, 2026.
Parents of eligible students can receive public funding equivalent to state per-pupil allocations to pay for private tuition, tutoring, and educational therapies, while participating businesses receive dollar-for-dollar tax credits for donations made to s.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Parents and Legal Guardians
Parents may apply for education savings accounts, enter agreements to direct their child's education outside the public school system, and utilize funds for approved educational expenses.
Account-Granting Organizations
Nonprofit organizations must apply for Department of Education certification, adhere to annual reporting standards, and distribute at least 90 percent of donation revenue to education savings accounts.
Employers Subject to Modified Business Tax
Taxpayers paying state payroll and business excise taxes may receive tax credits for donations made to certified account-granting organizations.
Department of Education
The Department is required to certify account-granting organizations, maintain a list of approved organizations on its website, conduct audits, and adopt necessary regulations.
Key Facts
- Senate Bill 252 establishes the Nevada Education Savings Account Program to provide grants for children to use toward private educational expenses.
- Certified nonprofit 'account-granting organizations' must apply to the Department of Education, maintain tax-exempt status under 501(c)(3), and allocate at least 90 percent of donation money directly to education savings accounts.
- Account-granting organizations may spend no more than 10 percent of accepted donations on administrative expenses.
- The amount deposited into a child's education savings account equals the base per-pupil funding plus any weighted funding the child would receive in a public school.
Show all 11 facts
- Allowable uses of account funds include tuition, fees, uniforms, textbooks, computer hardware or software, tutoring, distance education, standardized exam fees, transportation, and specialized educational therapies.
- Unused money in an account may be used for postsecondary education within 4 years after graduating high school, but reverts to the organization if the child re-enrolls in public school, graduates college, or turns 26.
- Children receiving an education savings account are excused from public school compulsory enrollment and attendance requirements.
- Taxpayers paying the excise tax on employers under NRS 363A.130 or NRS 363B.110 may receive a dollar-for-dollar credit against the tax for donations made to account-granting organizations.
- The total amount of tax credits approved by the Department of Taxation for these donations is capped at $6,655,000 per fiscal year.
- Taxpayers must notify the account-granting organization before donating, and the organization must apply to the Department of Taxation for approval within 20 days.
- Provisions become effective upon passage for administrative regulations and on January 1, 2026, for all other purposes.
Frequently Asked Questions
What is an account-granting organization?
What expenses can be paid using money from an education savings account?
How are the education savings accounts funded?
Does a child using an education savings account still have to attend public school?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in Senate committee.
Procedural history
4 actions- Apr 12, 2025(Pursuant to Joint Standing Rule No. 14.3.1, no further action allowed.)
- Apr 10, 2025Notice of eligibility for exemption.
- Feb 28, 2025CommitteeFrom printer. To committee.
- Feb 27, 2025IntroducedRead first time. Referred to Committee on Education. To printer.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Expansion of State School Choice Funding
The measure broadens Nevada's educational support mechanisms by introducing education savings accounts funded through modified business tax credits, complementing existing scholarship programs.
Connected Entities
Sources
www.leg.state.nv.us
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 85)
- Controversy80Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz60Current news / social attention level
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