Amends TCA Section 49-6-2602(3).

Present law establishes several eligibility requirements for student participation in the Tennessee Education Savings Account Pilot Program, one of which is that that the student is zoned to attend a school: (1) In an LEA, excluding the achievement school district (ASD), with 10 or more schools: (A) Identified as priority schools in 2015; (B) Among the bottom 10 percent of schools, as identified by the department of education in 2017; and (C) Identified as priority schools in 2018, as defined by the state's accountability system; or (2) Is zoned to attend a school that is in the ASD on May 24, 2019. This bill adds options by which a student can meet the eligibility requirement for program participation that is based on which LEA the student is zoned to attend for students who are zoned to attend a school in an LEA that, during the three-year period immediately preceding September 1, 2025, or thereafter: (1) Did not offer students 180 days of in-person learning for a school year due to the COVID-19 pandemic; or (2) Imposed a mask mandate on students in response to the COVID-19 pandemic and refused to exempt one or more students from the LEA's mask mandate in response to the LEA receiving written notification from the student's parent or guardian opting the student out of the mask mandate. These provisions will not apply to an LEA that imposed a mask mandate or refused an exemption request due to an executive, court, public health department, or other legally binding order.