This brief conducts a fiscal analysis of the West Virginia Hope Scholarship Program for fiscal year (FY) 2024, the program's second year in operation. The analysis estimates the net fiscal effects of the program on state and local taxpayers statewide and for each school district. It also provides fiscal context and basic data to help inform the potential financial impact on school districts. Findings show the net fiscal impact on the state is very small and negligible, and the program helps optimize education funding by directing resources more efficiently.