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SCA-1 • 2026

Educational expenses: school choice flex accounts and special education flex accounts.

Educational expenses: school choice flex accounts and special education flex accounts.

Budget Children Education Elections Parental Rights Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Grove
Last action
2026-01-05
Official status
Referred to Coms. on ED. and E. & C.A.
Effective date
Not listed

Plain English Breakdown

The official source does not specify the exact nature of the tax or public benefits provided to private schools.

School Choice Flex Accounts and Special Education Flex Accounts

This legislation allows parents or guardians to use state funds for private school tuition and education expenses, provides tax benefits to private schools, changes how enrollment is counted in public schools, and adjusts property tax allocations.

What This Bill Does

  • Allows the state to give money to parents or guardians for their child's private school tuition and related costs.
  • Provides tax or other public benefits to private schools serving students from kindergarten through grade 12.
  • Changes how enrollment is counted in public schools by including children who use School Choice Flex Accounts or Special Education Flex Accounts.
  • Allows the state legislature to change how property taxes are allocated to local agencies for education purposes.
  • Requires the Attorney General to defend the law if it's challenged.

Who It Names or Affects

  • Parents and guardians of eligible children
  • Private schools serving students from kindergarten through grade 12
  • Public school districts and community college districts

Terms To Know

School Choice Flex Account
An account that allows parents to use state funds for private school tuition and education expenses.
Special Education Flex Account
A specific type of School Choice Flex Account designed for children with special needs.

Limits and Unknowns

  • The bill does not specify how much money will be available in the accounts.
  • It is unclear how this legislation might affect public school funding and enrollment numbers.
  • There are no details on how property taxes will be reallocated to local agencies for education.

Bill History

  1. 2026-01-05 California Legislative Information

    Referred to Coms. on ED. and E. & C.A.

  2. 2025-01-15 California Legislative Information

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SCA 1, as introduced, Grove.
Educational expenses: school choice flex accounts and special education flex accounts.
(1) The California Constitution requires the Legislature to encourage, by all suitable means, the promotion of intellectual, scientific, moral, and agricultural improvement. The California Constitution also requires the Legislature to provide for a system of common schools by which a free school is kept up and supported in each district at least 6 months in every year. The California Constitution prohibits public money from being appropriated for the support of any sectarian or denominational school or any school not under the exclusive control of the officers of the public schools.
This measure, notwithstanding the constitutional provisions referenced above or any other provision of the California Constitution, would authorize the state, and every agency or political subdivision of the state, to disburse funds pursuant to an
agreement between the state and a parent or legal guardian of an eligible child for tuition and education-related expenses associated with attending a private school serving students in kindergarten or any of grades 1 to 12, inclusive, irrespective of religious affiliation, as provided by statute, and provide tax or other public benefits to private schools serving students in kindergarten or any of grades 1 to 12, inclusive, irrespective of religious affiliation, to further the promotion of intellectual, scientific, moral, and agricultural improvement.
(2) The Classroom Instructional Improvement and Accountability Act, an initiative approved by the voters as Proposition 98 at the November 8, 1988, statewide general election, amended the California Constitution to, among other things, set forth a formula for computing the minimum amount of revenues that the state is required to appropriate for the support of school districts and community
college districts based on one of 3 tests in any given fiscal year, one of which is based on the percentage of General Fund revenues appropriated for school districts and community college districts, respectively, in fiscal year 1986–87, and 2 of which are based on, among other things, changes in enrollment. The California Constitution measures changes in enrollment by the percentage change in average daily attendance.
The California Constitution generally prohibits the total annual appropriations subject to limitation of the state and each local government from exceeding the appropriations limit of the entity of government for the prior fiscal year, adjusted for the change in the cost of living and the change in population, and prescribes procedures for making adjustments to the appropriations limit. The California Constitution defines the change in population of a school district or community college district as the percentage change in the average daily
attendance of the school district or community college district from the preceding fiscal year, as determined by a method prescribed by the Legislature.
For purposes of measuring changes in enrollment as they relate to computing the minimum amount of revenues the state is required to appropriate for the support of school districts and community college districts, and for purposes of measuring the change in population of a school district or community college district to determine the total annual appropriations limit for school districts and community college districts, this measure would define average daily attendance to include all children enrolled in public kindergarten schools, elementary schools, and secondary schools and all children who are eligible to enroll in public kindergarten schools, elementary schools, and secondary schools but have chosen to fund their kindergarten, elementary, or secondary education with a School Choice Flex Account or Special
Education Flex Account, as provided.
(3) The California Constitution generally prohibits the Legislature from enacting a statute to modify or change the manner in which ad valorem property tax revenues are allocated to local agencies, except as provided.
This measure would authorize the Legislature, by statute, to require the allocation of ad valorem property tax revenues in the manner described in the School Choice Flex Account Act of 2025.
(4) This measure would provide that its provisions are severable and would require the Attorney General to defend against any action challenging the validity of the measure, as provided.

Current Bill Text

Read the full stored bill text
Download Bill PDF