Arizona 2026 Regular Session

Arizona House Bill HB4052

Caption

ESAs; quarterly reports; expenses; prices

Summary

HB4052 amends Arizona’s empowerment scholarship account (ESA) reporting law to require more detailed quarterly public reporting by the Arizona Department of Education. The bill keeps the existing requirement that the department submit quarterly reports to the governor and legislative leaders, but expands the required contents to include more granular student data and spending information. Specifically, the report would have to break down ESA participants by eligibility category, grade level, prior school attended, English learner status, disability status, and ZIP code, along with the annual award amount for each account. The bill also adds new transparency requirements for ESA spending. Quarterly reports would need to list the total amount of approved expenses by type, as well as each approved expense with the price of the good or service. In addition, the department would have to list each denied expense or reimbursement request and its price. The bill is titled the “Follow the Money Act,” reflecting its focus on tracking how ESA funds are used.

Impact

HB4052 would amend A.R.S. § 15-2406, which governs quarterly reporting for Arizona empowerment scholarship accounts, by expanding the scope and specificity of required reporting. It would not change ESA eligibility or benefit amounts directly, but it would require the department to collect and disclose more detailed participant and expenditure data, increasing administrative reporting obligations and public visibility into ESA program operations. The bill would affect the Arizona Department of Education, legislative budget and executive oversight offices, ESA families, and vendors receiving ESA-funded payments.

Sentiment

Based on the bill text and the absence of recorded committee discussion or votes, the available context suggests the measure is framed as a transparency and accountability bill rather than a substantive expansion or restriction of ESA eligibility. The title and reporting requirements indicate a likely supportive posture among proponents of greater oversight of school choice spending. However, no vote history or transcript is available here to show whether the bill faced organized support or opposition in committee.

Contention

The main point of contention is likely privacy and administrative burden versus transparency. Supporters would likely favor the bill’s detailed reporting of student characteristics and itemized expenses as a way to monitor public funds and detect misuse. Opponents may argue that publishing granular data such as ZIP code, prior school, disability status, and English learner status could raise privacy concerns or create unnecessary reporting burdens for the department and families. Because no committee transcript or vote record is provided, the specific positions of legislators or stakeholders are not documented in the available materials.

Companion Bills

No companion bills found.

Previously Filed As

AZ SB1642

ESAs; allowable expenses; requirements

AZ HB2888

ESAs; authorized expenses; special education

AZ HB2889

ESAs; audits; transparency portal; reporting

AZ HB2760

ESAs; qualified schools; requirements; reporting.

AZ SB1596

ESAs; qualified schools; requirements; reporting

AZ HB2935

ESAs; waived rights; notice; posting

AZ SB1644

ESAs; parental notification; waived rights

AZ SB1643

Qualified schools; audits; reporting requirements

AZ SB1639

ESAs; children with disabilities; evaluations

AZ HB2885

ESAs; qualified schools; distributions; expenditures

Similar Bills

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NJ A1578

"Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.

SC H4741

Tuition Gap Scholarship Program

SC S0959

Tuition Gap Scholarship Program

OR SB630

Relating to scholarships for use at participating nonpublic schools.