Source: Des Moines Register

Education savings accounts function similar to a voucher program by allowing parents to use state money tax-free to fund private school tuition or other non-public school expenses. Rogers’ plan would prevent the money from being used for home-school expenses. Proponents say the proposal is a way to ensure their tax dollars support their own child’s education, even if they don’t attend public schools. Others favor education savings accounts as a way to ensure lower-income families can access the education facilities of their choice.