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Provide for the creation and use of South Dakota educational empowerment accounts, and to provide a penalty therefor.

This bill creates a new "educational empowerment account" program that allows parents to request state funding for their school-age children if those children attend private schools instead of public schools. Parents must file a request with the Department of Education, and students using these accounts cannot simultaneously be enrolled in public school or participate in alternative instruction programs.

Establish education savings accounts.

South Dakota would create a new "education savings account" program allowing parents of eligible students (K-12, not enrolled full-time in public school districts) to use state funds at private schools, microschools, virtual education providers, or alternative instruction programs instead of traditional public schools. The bill defines who qualifies (state residents ages 5-18 who are U.S. citizens or permanent residents) and what types of educational providers can receive these funds.

Provide school choice through an education tax credit.

South Dakota property owners can now receive a tax credit on their school property taxes if they pay for their children's education at private schools or through homeschooling instead of public schools. The tax credit covers tuition, fees, and educational materials, but cannot exceed the amount of school taxes owed or 80% of the state's per-student funding amount. This creates a new "school choice" option by allowing families to redirect public education funding toward private alternatives.

Require the acceptance of a cash payment for admission to a school-affiliated event.

Schools in South Dakota must accept cash payments for admission to school events and concessions, and cannot turn away someone who has enough cash to pay the admission fee. If a school refuses cash payment, it must let the person in for free. Schools must also provide at least one cash-payment location for concessions on each floor where they're sold.

Require the acceptance of a cash payment for admission to a school-affiliated event.

South Dakota schools must accept cash payments for admission to school events like sports games, plays, and concerts on the day of the event. If a school refuses to take cash from someone who has enough money to pay, the school must let that person in for free (as long as seats are available). This applies to all school districts and private schools charging less than $200 per ticket.