According to the PA School Boards Association nearly 150 school districts across the state have adopted resolutions opposing Senate Bill 2, which includes Education Savings Accounts (ESA). They aver that taps money from public school funding for use at private schools, religious schools, and other so-called qualified education expenses. SB 2 has been estimated to take more than $500 million dollars from the most under-resourced schools that are in great need of all the funding they can get.