The document is a news release from the Bluegrass Institute announcing a new report recommending education savings accounts (ESAs) for Kentucky students. The report finds that ESAs empower parents to customize their child's education by withdrawing them from public schools and receiving state funding deposits into an ESA to pay for approved educational expenses. The accounts have resulted in 100% parent satisfaction in Arizona and allow children to have customized learning regardless of their family's location or income. The report argues that ESAs are popular, responsible and constitutional and would improve education options for Kentucky students and families.