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January 27, 2021 Roughly 10,000 Students Would Be Eligible For Program Legislation making its way through the Iowa Senate would, among other things, establish the Student First Scholarship Program, an education savings account (ESA) program open to children attending a “public school identified for comprehensive support and improvement under the federal Every Student Succeeds Act [ESSA].” These accounts would pay for “tuition and fees at a nonpublic school, textbooks, fees or payments for educational therapies, including tutoring or cognitive skills training, curriculum fees and materials for a course of study for a specific subjectmatter or grade level, tuition or fees for nonpublic online education programs, tuition for vocational and life skillseducation approved by the department of education, education materials and services for pupils with disabilities, including the cost of paraprofessionals and assistants who are trained in accordance with state law, standardized test fees, advanced placement examinations or examinations related to postsecondary education admission or credentialing, qualified education expenses, and other expenses incurred by the parent or guardian that are directly related to the education of the pupil at a nonpublic school, including a nonpublic school accredited by an independent accrediting agency approved by the department of education.”