Virginia HB 359: Private elementary or secondary school; use of public funds for tuition, standards.

Bill Text

2027 SESSION

INTRODUCED

26105152D

HOUSE BILL NO. 359

Offered January 14, 2026

A BILL to amend the Code of Virginia by adding in Chapter 8 of Title 22.1 an article numbered 1.1, consisting of sections numbered 22.1-101.2 through 22.1-101.16, relating to use of public funds for private elementary or secondary school tuition; standards.

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Patron—Helmer

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Referred to Committee on Education

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Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Chapter 8 of Title 22.1 an article numbered 1.1, consisting of sections numbered 22.1-101.2 through 22.1-101.16, as follows:

Article 1.1.

Use of Public Funds for Private School Tuition; Standards.

§ 22.1-101.2. Purpose.

The purpose of this article is to ensure that any private elementary or secondary school in the Commonwealth that receives tuition payments, in whole or in part, from public funds adheres to certain accountability, transparency, and civil rights requirements comparable to those imposed on public schools.

§ 22.1-101.3. Definitions.

As used in this article, unless the context requires a different meaning:

"Accountability rating" means the performance designation assigned by the Board pursuant to the state accountability and performance framework in effect at the relevant time. 

"Excluded accounts" means contributions to an account established solely for education expenses pursuant to § 529A of the Internal Revenue Code of 1986, as amended.

"Participating private school" means any private elementary or secondary school located in the Commonwealth that enrolls one or more students whose tuition is paid, in whole or in part, by one of the following public tuition assistance vehicles, regardless of whether such school accepts tuition payments directly from a family or indirectly through an intermediary vehicle: 

1. A state-funded voucher program created by the General Assembly, including Education Improvement Scholarship Tax Credits established in Article 13.3 (§ 58.1-439.25 et seq.) of Chapter 3 of Title 58.1;

2. A federal voucher program, including any federal program that provides direct tuition payments or tuition subsidies for elementary or secondary students to enroll in a private school, to the extent permitted by federal law;

3. A scholarship-granting organization authorized under Virginia law that distributes tuition scholarships funded in whole or in part through state or federal tax credits or other tax-favored educational funding mechanisms;

4. An education savings account funded or subsidized through state or federal law, including any account or mechanism through which public funds, public subsidies, or public tax advantages are used to pay for private elementary or secondary education expenses, to the extent permitted by federal law;

5. Except in the case of excluded accounts, a tax credit scholarship or any other tax-favored educational funding mechanism; or

6. Any other public tuition assistance vehicle or substantially similar mechanism that uses public funds or public subsidies to facilitate enrollment in a private elementary or secondary school, to the extent permitted by federal law.

"Public assistance student" means any student whose tuition at a participating private school is paid, in whole or in part, by one or more of the tuition assistance vehicles listed in subdivisions 1 through 6 of the definition of "participating private school," regardless of whether such school accepts tuition payments directly from the student's family or indirectly through an intermediary vehicle.

"Scholarship-granting organization" means any nonprofit or for-profit entity, fund, or organization that collects, manages, or distributes funds intended to pay or reimburse tuition or mandatory educational fees for enrollment in a private elementary or secondary school for a student who is a resident of the Commonwealth or who attends a private elementary or secondary school located in the Commonwealth, including entities operating under state or federal voucher, scholarship, education savings account, or tax-credit programs, to the extent permitted by federal law.

"Tax-favored educational funding mechanism" means any program, account, credit, deduction, deferral, or other arrangement under federal or state tax law under which contributions, distributions, or expenditures used to pay or reimburse private elementary or secondary school tuition or mandatory educational fees receive preferential tax treatment, whether the tax benefit is claimed by a donor, contributor, parent, student, or other taxpayer, to the extent permitted by federal law.

§ 22.1-101.4. Standards of Learning assessments and accountability.

A. Each participating private school shall require all enrolled students, including each public assistance student and each other student, to participate in the Standards of Learning assessments, or any successor statewide assessments, at the grade levels and in the sub