ABOUT SB 68

YOUR TAX, YOUR CHOICE

The Nonchartered ESA program puts parent's state education dollars in their hands to choose their children’s educational opportunities regardless of income or zip code.

Funds can be used for school tuition, curriculum, and fees.

NOT JUST ABOUT MONEY

The Nonchartered Educational Savings Account Program is about:

Empowering Parents: Recognizing parents’ authority for their children's education and giving them access to state education dollars to afford a quality education that matches their values.

Expanding Opportunities: Offering access to educational resources at nonchartered, nonpublic schools.

Fueling Competition: Encouraging all schools to raise the bar.

NESAOhio.com is sponsored by the Buckeye Christian School Organization

What is SB 68?

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.
Who is eligible for the program?

Students enrolled in grades K-12 in a participating nonchartered nonpublic school.
Are there income requirements to participate in the program?

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.
How much money will be allocated to each account?

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.
What can the funds be used for?

Funds from the ESA can be used for tuition, curriculum, and certain fees.
When will the program start?

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.
How do parents apply for the program?

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.
Are students required to take standardized tests to participate in the program?

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.
Do parents pay taxes on NESA funds?

No, NESA funds are not considered taxable income for the student or his family.
What are the requirements for participating schools?

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.
How are participating nonchartered nonpublic schools held accountable?

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.

ABOUT THE BCSO

The Buckeye Christian School Organization is an association of local churches in Ohio that operate Christian schools seeking to maintain and promote high standards of excellence in the operation of their schools and in the development of our young people. At the same time, BCSO is helping to pay the price of eternal vigilance which is the price of freedom. These are the building and battling goals of BCSO.

BCSO schools are classified by the state of Ohio as nonchartered nonpublic schools. This classification allows schools to be truly church-operated and free from state control and at the same time, have appropriate civil protection. We believe the education and training of children is primarily a parental responsibility and secondarily a church responsibility. The role of civil government is to protect the home and the church in fulfilling their God-ordained responsibilities. BCSO is the Ohio affiliate of the American Association of Christian Schools.

Joshua Lynn is the State Legislative Director for the BCSO and is leading support for the Nonchartered ESA program. He is the administrator at a nonchartered nonpublic school in Heath, Ohio.