If adopted, the current ESA program outlined in SB 531 should save taxpayers money. Eligible families would receive 90 percent of the state adequacy target in the form of an ESA. Currently, the state adequacy target should be at $6,716, but it has been frozen at $6,131 due to the current underfunding of the foundation formula. Assuming the lower figure is used, students eligible for an ESA would receive roughly $5,500. This is a fraction of the cost used to educate students with special needs.
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