This bill seeks to fundamentally alter how federal kindergarten through 12th-grade education funds are distributed by allowing them to follow the student. It proposes amendments to both the Elementary and Secondary Education Act of 1965 (ESEA) and the Individuals with Disabilities Education Act (IDEA) . The core purpose is to ensure that federal grant funds, regardless of a student's learning environment, are allocated to support their education. Under the proposed changes, State educational agencies (SEAs) would be responsible for allocating federal funds from various ESEA titles and IDEA directly to students. For children attending public schools, funds would be distributed to local educational agencies (LEAs) based on enrollment. However, for eligible children enrolled in private schools or home schools, funds would be provided directly to them through education savings accounts (ESAs) . These ESAs would cover a broad range of educational expenses, including curriculum, tuition, tutoring, technological materials, and educational therapies for students with disabilities. States would be required to establish a plan for parents or guardians to annually notify their local educational agency of their child's schooling choice. This data would solely be used for calculating and distributing funds, ensuring equal allocation per eligible child regardless of their school type. The bill emphasizes that these federal funds must supplement, not supplant , existing non-federal resources and explicitly prohibits federal or state control over non-public education providers.