Authorizes charitable contributions to scholarship granting organizations for eligible students.

South Dakota HB1306 allows individuals to make charitable contributions to scholarship granting organizations registered with the Department of Education. These organizations can award scholarships to eligible students for tuition, virtual coursework, educational supplies, technology, and transportation. Scholarships cannot exceed 82.5% of the state's per student equivalent or the actual expenses noted in the application. The bill also mandates that scholarship granting organizations file documentation, audited financial statements, and annual reports with the Department of Education.

Authorizes charitable contributions to scholarship granting organizations for eligible students.

South Dakota HB1306 allows individuals to make charitable contributions to scholarship granting organizations registered with the Department of Education. These organizations can award scholarships to eligible students for tuition, virtual coursework, educational supplies, technology, and transportation. Scholarships cannot exceed 82.5% of the state's per student equivalent or the actual expenses noted in the application. The bill also mandates that scholarship granting organizations file documentation, audited financial statements, and annual reports with the Department of Education.