HB 1657 proposes the creation of an Education Savings Account (ESA) program, allowing parents of eligible children to access public funds for certain education-related expenses. Eligible children include those who attended public schools the previous year, are entering kindergarten or first grade, or meet specific criteria such as being educationally disadvantaged or having disabilities. The program provides annual payments equivalent to 90% of the per-student funding for public schools, which can be used for tuition at private schools, textbooks, educational therapies, and more. School districts retain 10% of the funding for administrative purposes. Any unused funds at year-end roll over, and strict spending guidelines apply to the program.