(1) The California Constitution requires the Legislature to encourage, by all suitable means, the promotion of intellectual, scientific, moral, and agricultural improvement. The California Constitution also requires the Legislature to provide for a system of common schools by which a free school is kept up and supported in each district at least 6 months in every year. The California Constitution prohibits public money from being appropriated for the support of any sectarian or denominational school or any school not under the exclusive control of the officers of the public schools.

This measure, notwithstanding the constitutional provisions referenced above or any other provision of the California Constitution, would authorize the state, and every agency or political subdivision of the state, to disburse funds pursuant to an agreement between the state and a parent or legal guardian of an eligible child for tuition and education-related expenses associated with attending a private school serving students in kindergarten or any of grades 1 to 12, inclusive, irrespective of religious affiliation, as provided by statute, and provide tax or other public benefits to private schools serving students in kindergarten or any of grades 1 to 12, inclusive, irrespective of religious affiliation, to further the promotion of intellectual, scientific, moral, and agricultural improvement.

(2) The Classroom Instructional Improvement and Accountability Act, an initiative approved by the voters as Proposition 98 at the November 8, 1988, statewide general election, amended the California Constitution to, among other things, set forth a formula for computing the minimum amount of revenues that the state is required to appropriate for the support of school districts and community college districts based on one of 3 tests in any given fiscal year, one of which is based on the percentage of General Fund revenues appropriated for school districts and community college districts, respectively, in fiscal year 1986–87, and 2 of which are based on, among other things, changes in enrollment. The California Constitution measures changes in enrollment by the percentage change in average daily attendance.

The California Constitution generally prohibits the total annual appropriations subject to limitation of the state and each local government from exceeding the appropriations limit of the entity of government for the prior fiscal year, adjusted for the change in the cost of living and the change in population, and prescribes procedures for making adjustments to the appropriations limit. The California Constitution defines the change in population of a school district or community college district as the percentage change in the average daily attendance of the school district or community college district from the preceding fiscal year, as determined by a method prescribed by the Legislature.

For purposes of measuring changes in enrollment as they relate to computing the minimum amount of revenues the state is required to appropriate for the support of school districts and community college districts, and for purposes of measuring the change in population of a school district or community college district to determine the total annual appropriations limit for school districts and community college districts, this measure would define average daily attendance to include all children enrolled in public kindergarten schools, elementary schools, and secondary schools and all children who are eligible to enroll in public kindergarten schools, elementary schools, and secondary schools but have chosen to fund their kindergarten, elementary, or secondary education with a School Choice Flex Account or Special Education Flex Account, as provided.

(3) The California Constitution generally prohibits the Legislature from enacting a statute to modify or change the manner in which ad valorem property tax revenues are allocated to local agencies, except as provided.

This measure would authorize the Legislature, by statute, to require the allocation of ad valorem property tax revenues in the manner described in the School Choice Flex Account Act of 2025.

(4) This measure would provide that its provisions are severable and would require the Attorney General to defend against any action challenging the validity of the measure, as provided.