Missouri Empowerment Scholarship Accounts Program

PURPOSE: This rules sets forth general information necessary to carry out the purpose of the enabling statute for the Missouri Empowerment Scholarship Accounts Program. This rule describes the program, establishes the program year, and defines stakeholders and scholarship account. (1) The Missouri Empowerment Scholarship Accounts Program facilitates grants that provide additional educational opportunities to Missouri families by partnering with charitable organizations that award scholarship accounts and reimburse allowed expenses to elementary and secondary qualifying students that are residents of Missouri. The Missouri Empowerment Scholarship Accounts Program is funded by contributions to educational assistance organizations under the Tax Credit Program and reimbursements to educational assistance organizations under the Missouri Empowerment Scholarship Accounts Grant Program. (2) Purpose. The purpose of the Missouri Empowerment Scholarship Accounts Program is to assist Missouri families in accessing the educational model or therapeutic education services that meet an individual qualified student’s needs. The Missouri Empowerment Scholarship Accounts Program provides options for Missouri families and allows them to seek an array of alternative educational services ranging from private schools to therapeutic education services. (3) Program Year. The Missouri Empowerment Scholarship Accounts Program year is a twelve- (12-) month period beginning July 1 and ending on June 30. The program year is identical to the State of Missouri’s fiscal year. (4) Rules and Procedures. The treasurer may promulgate rules as necessary or desirable to carry out the provisions of the Missouri Empowerment Scholarship Accounts Program Tax Credit Program statute. The treasurer may adopt policies and operating procedures concerning its internal management of the Missouri Empowerment Accounts Program Tax Credit Program. (5) Program Administration and Management. The Missouri Empowerment Scholarship Accounts Program is administered and managed in compliance with the statutes, rules, and the Missouri Empowerment Scholarship Accounts Program Procedures. Procedures and forms for use in the administration and management of the Missouri Empowerment Scholarship Accounts Program are subject to approval of the treasurer or the treasurer’s designee. (6) Stakeholders and Scholarship Account. (A) Parents and qualified students. 1. Parents. A parent, guardian, custodian, or other person with authority to act on behalf of a qualified student may establish a Missouri Empowerment Scholarship Account for a student by entering into a written agreement with an educational assistance organization. 2. Qualified students. Any elementary or secondary school student who is a resident of Missouri and satisfies all statutory conditions may receive a grant deposited in a scholarship account. The grant funds may be spent for allowable expenses and may not be used for disallowed expenses. The account is renewable on an annual basis upon the request of a parent, guardian, custodian, or other person with authority to act on behalf of a qualified student. (B) Missouri Empowerment Scholarship Account. A scholarship account provided by an educational assistance organization that can receive distributions of funds raised through the tax credit program or reimburse allowed expenses through the grant program. (C) Qualified schools. Family paced education (FPE) schools, charter schools, public schools, and public or private virtual schools that do not discriminate on the basis of race, color, or national origin that can enroll qualified students and partners with an educational assistance organization. A qualified school must educate qualified students in at least the subjects of English language arts, mathematics, social studies, and science. (D) Educational assistance organizations. Educational assistance organizations are charitable organizations that partner with the Missouri Empowerment Scholarship Accounts Program to award scholarship accounts to qualifying students. The number and location of educational assistance organizations is limited by statute. In order to partner with the Missouri Empowerment Scholarship Accounts Program, educational assistance organizations must meet statutory requirements and be certified by the treasurer. (7) Severability. If any provision of this rule, or the application of it to any person or circumstance, is determined to be invalid by a court of competent jurisdiction, such invalidity shall not affect other provisions of this rule which can be given effect without the invalid provision or application and, to that end, the provisions of this rule are severable. AUTHORITY: section 135.719, RSMo Supp. 2025.* Emergency rule filed April 11, 2022, effective April 25, 2022, expired July 30, 2022. Original rule filed Jan. 26, 2022, effective July 30, 2022. Amended: Filed Nov. 14, 2024, effective May 30, 2025. Rescinded and readopted: Filed June 16, 2025, effective Jan. 30, 2026. *Original authority: 135.719, RSMo 2021.