A panel of lawmakers has approved regulations for Nevada's new Education Savings Account program, even though they contained controversial perks for military families and kindergartners.

The Legislative Commission's Subcommittee to Review Regulations passed the rules Wednesday on a split vote, with three Democrats opposed.

The program lawmakers authorized this spring allows families to claim a majority of their child's per-pupil state education funding and apply it toward qualified expenses such as private school tuition. Students must attend public school for at least 100 days before becoming eligible.

The regulations spell out implementation details for the program, and also exempt military families and kindergartners from the 100-day requirement.

Democratic opponents say the exemptions exceed the law's intent, and a resolution supporting the exemptions was jammed through during the recent special session.