House Bill 349 (pdf) has been signed by Missouri Gov. Mike Parson and will most likely take effect during the 2022-2023 school year. This measure creates a charitable scholarship program that allows qualified children to attend the school of their choice. The Empowerment Scholarship Accounts will take donations from taxpayers in exchange for a tax credit which can be claimed up to four years after the donation is made. These contributions will be handled by the Education Assistance Organization, a tax-exempt charity designed to handle this new bill’s workload. Taxpayers cannot determine who receives the scholarship, paying in does not ensure that a specific child in question receives the scholarship, but children who are eligible include: “Qualified students that have an approved ‘individualized education plan’ (IEP) developed under the federal Individuals with Disabilities Education Act (IDEA), 20 U.S.C. Section 1400 et seq., as amended or qualified students living in a …