Establishes an education savings account program for eligible children and an insurance premium tax credit for contributions to the program.

The bill creates an education savings account program in Texas, providing funding for approved education-related expenses of eligible children. Eligible children include those who attended public school the previous year, are entering kindergarten, or participated in the program the previous year. Parents must agree to use funds only for allowed expenses and notify the organization if the child enrolls in a public school. The program allows expenses such as tuition, textbooks, and educational therapies.

Establishes an education savings account program for eligible children and an insurance premium tax credit for contributions to the program.

The bill creates an education savings account program in Texas, providing funding for approved education-related expenses of eligible children. Eligible children include those who attended public school the previous year, are entering kindergarten, or participated in the program the previous year. Parents must agree to use funds only for allowed expenses and notify the organization if the child enrolls in a public school. The program allows expenses such as tuition, textbooks, and educational therapies.