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ARKANSAS: Arkansas Children's Educational Freedom Account Program

ESA comparison by state Hits: 100
  • State: ARKANSAS
  • PROGRAM OVERVIEW: PROGRAM OVERVIEW
  • Program Name:
    • Option name: Arkansas Children's Educational Freedom Account Program, Option type: Link, Option description:

      https://casetext.com/statute/arkansas-code-of-1987/title-6-education/subtitle-2-elementary-and-secondary-education-generally/chapter-18-students/subchapter-25-arkansas-childrens-educational-freedom-account-program/section-6-18-2504-state-board-of-education-rules

      , Option link: https://casetext.com/statute/arkansas-code-of-1987/title-6-education/subtitle-2-elementary-and-secondary-education-generally/chapter-18-students/subchapter-25-arkansas-childrens-educational-freedom-account-program/section-6-18-2504-state-board-of-education-rules
  • Year Launched: 2024
  • Fund Administrator:
    • Option name: Department of Education, Option type: Popup, Option description:

      (1) The Department of Education shall allocate annually to each participating student's account, from funds appropriated to the Arkansas Children's Educational Freedom Account Fund or otherwise made available for the Arkansas Children's Educational Freedom Account Program, an amount equal to ninety percent (90%) of the prior year's statewide foundation funding allotted per student under § 6-20-2305.

      (2) For the 2023-2024 school year and each school year thereafter, a student who participated in the Succeed Scholarship Program during the 2022-2023 school year shall receive one hundred percent (100%) of the prior year's statewide foundation funding amount allotted per student under § 6-20-2305 until:(A) The participating student graduates from high school;(B) The participating student receives a certificate of completion; or(C) An event that requires an account to be closed under subdivision (f)(1) or (f)(2) of this section occurs.
  • Funding Mechanism:
    • Option name: Direct, Option type: Popup, Option description:

      (1) The Department of Education, shall allocate annually to each participating student's account, from funds appropriated to the Arkansas Children's Educational Freedom Account Fund or otherwise made available for the Arkansas Children's Educational Freedom Account Program, an amount equal to ninety percent (90%) of the prior year's statewide foundation funding allotted per student under § 6-20-2305.
  • Program Administrator (Gov't):
    • Option name: Department of Education, Option type: Popup, Option description:

      (a) The Department of Education shall administer the Arkansas Children's Educational Freedom Account Program under this subchapter, which shall be subject to the rules adopted by the State Board of Education.
  • Third Party Administrator: Student First Technologies
  • Role of DOE:
    • Option name: Program Administrator, Option type: Popup, Option description:

      (a) The Division of Elementary and Secondary Education shall administer the Arkansas Children's Educational Freedom Account Program under this subchapter, which shall be subject to the rules adopted by the State Board of Education.
  • Application Window/Dates:
    • Option name: Opens March 3, 2025, Option type: Popup, Option description:

      (A) Begin enrolling participating students no later than the beginning of the 2023-2024 school year; and(B) Be fully implemented to serve all Arkansas children eligible to enroll in a public school by the beginning of the 2025-2026 school year;
  • Fund Disbursement Frequency:
    • Option name: As Received, Option type: Popup, Option description:

      (1) For the 2023-2024 school year, on behalf of participating students enrolled in participating schools or with participating service providers and at the direction of a participating student's parent, the Department of Education shall make four (4) equal payments in quarterly installments from the participating student's account to the participating school or participating service provider in which the participating student is enrolled for tuition, fees, and costs associated with testing and uniforms.
  • Average Per-Pupil Funding:
    • Option name: $6,856, Option type: Popup, Option description:

      (1) The Division of Elementary and Secondary Education shall allocate annually to each participating student's account, from funds appropriated to the Arkansas Children's Educational Freedom Account Fund or otherwise made available for the Arkansas Children's Educational Freedom Account Program, an amount equal to ninety percent (90%) of the prior year's statewide foundation funding allotted per student under § 6-20-2305.(2) For the 2023-2024 school year and each school year thereafter, a student who participated in the Succeed Scholarship Program during the 2022-2023 school year shall receive one hundred percent (100%) of the prior year's statewide foundation funding amount allotted per student under § 6-20-2305 until:
  • ELIGIBILITY: ELIGIBILITY
  • Income Limit:
    • Option name: None, Option type: Popup, Option description:

      Section 6-18-2506 - Student eligibility - initial and continuing(a) A student is initially eligible for an account if the student:(1) Has a parent who is a resident of the State of Arkansas as defined by § 6-18-202;(2) Is eligible to enroll in a public elementary or secondary school in this state; and(3) Meets the following criteria:(A)(i) For the 2023-2024 school year, a student shall be eligible if the student is at least one (1) of the following:(a) A student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023;(b) A student who is considered homeless under the McKinney-Vento Homeless Assistance Act, 42 U.S.C. § 11431 et seq., as it existed on January 1, 2023;(c) A foster child or a former foster child;(d)(1) A student who is currently participating in the Succeed Scholarship Program, § 6-41-901 et seq.(2) A student who participated in the Succeed Scholarship Program during the 2022-2023 school year and elects to enroll in the Arkansas Children's Educational Freedom Account Program under this subchapter shall receive one hundred percent (100%) of the prior year's statewide foundation funding amount allotted per student under § 6-20-2305 until:(A) The participating student graduates from high school;(B) The participating student receives a certificate of completion; or(C) An event that requires an account to be closed under § 6-18-2505(f)(1) or § 6-18-2505(f)(2) occurs;(e) A child of active-duty uniformed service personnel, as identified under Title 10 , Title 32, Title 33, or Title 42 of the United States Code;(f) A student who was enrolled in the previous school year in a:(1) Public school that has a rating of "F" under §§ 6-15-2105 and 6-15-2106 and State Board of Education rules; or(2) Public school district classified as in need of Level 5 - Intensive support under § 6-15-2913 or § 6-15-2915; or(g) A student who is enrolling in kindergarten for the first time.
  • Prior Year Public School Requirement:
    • Option name: None, Option type: Popup, Option description:

      Section 6-18-2506 - Student eligibility - initial and continuing(a) A student is initially eligible for an account if the student:(1) Has a parent who is a resident of the State of Arkansas as defined by § 6-18-202;(2) Is eligible to enroll in a public elementary or secondary school in this state; and(3) Meets the following criteria:(A)(i) For the 2023-2024 school year, a student shall be eligible if the student is at least one (1) of the following:(a) A student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023;(b) A student who is considered homeless under the McKinney-Vento Homeless Assistance Act, 42 U.S.C. § 11431 et seq., as it existed on January 1, 2023;(c) A foster child or a former foster child;(d)(1) A student who is currently participating in the Succeed Scholarship Program, § 6-41-901 et seq.(2) A student who participated in the Succeed Scholarship Program during the 2022-2023 school year and elects to enroll in the Arkansas Children's Educational Freedom Account Program under this subchapter shall receive one hundred percent (100%) of the prior year's statewide foundation funding amount allotted per student under § 6-20-2305 until:(A) The participating student graduates from high school;(B) The participating student receives a certificate of completion; or(C) An event that requires an account to be closed under § 6-18-2505(f)(1) or § 6-18-2505(f)(2) occurs;(e) A child of active-duty uniformed service personnel, as identified under Title 10 , Title 32, Title 33, or Title 42 of the United States Code;(f) A student who was enrolled in the previous school year in a:(1) Public school that has a rating of "F" under §§ 6-15-2105 and 6-15-2106 and State Board of Education rules; or(2) Public school district classified as in need of Level 5 - Intensive support under § 6-15-2913 or § 6-15-2915; or(g) A student who is enrolling in kindergarten for the first time.
  • Geographic Limit:
    • Option name: Statewide, Option type: Popup, Option description:

      (a) A student is initially eligible for an account if the student:(1) Has a parent who is a resident of the State of Arkansas as defined by § 6-18-202;
  • Additional Eligibility Check:
    • Option name: None, Option type: Popup, Option description:

      (A) A student with a disability as described by subdivision (a)(3)(A)(i)(a) who has an annual family income that is less than or equal to two hundred percent (200%) of the federal poverty guidelines as determined annually in the Federal Register by the United States Department of Health and Human Services under 42 U.S.C. § 9902 (2), as required under the Philanthropic Investment in Arkansas Kids Program may receive funds from both the Arkansas Children's Educational Freedom Account Program established by this subchapter and the Philanthropic Investment in Arkansas Kids Program.(B) However, a student who qualifies under subdivision (e)(2)(A) of this section may receive funds from both the Arkansas Children's Educational Freedom Account Program established by this subchapter and the Philanthropic Investment in Arkansas Kids Program only to the extent necessary to cover qualifying expenses.(f) The student's parent shall submit an application for an account to the Department of Education in accordance with Arkansas Children's Educational Freedom Account Program timelines established by the department.(g)(1) The department shall create a standard form that a parent may submit to establish his or her child's eligibility for the program.(2) The department shall ensure that the standard form required under subdivision (g)(1) of this section is publicly available and may be submitted through various sources, including without limitation the internet.
  • Homeschool Compatible:
    • Option name: Yes, Option type: Popup, Option description:

      Section 6-18-2506 - Student eligibility - initial and continuing(a) A student is initially eligible for an account if the student:(1) Has a parent who is a resident of the State of Arkansas as defined by § 6-18-202;
  • Enrollment Cap:
    • Option name: 1.5% public school enrollment in Year 1; 3% in Year 2; requirement removed for Year 3, Option type: Popup, Option description:

      (a) For the 2023-2024 school year, a maximum of one and five-tenths percent (1.5%) of the 2022-2023 total public school student enrollment may be approved to participate in the Arkansas Children's Educational Freedom Account Program.(b) However, the number of students approved to participate in the Arkansas Children's Educational Freedom Account Program under subdivision (a)(3)(A)(ii)(a) of this section shall not exceed the amount of funds made available for the Arkansas Children's Educational Freedom Account Program;(B)(i) For the 2024-2025 school year, student eligibility shall expand to include students who meet at least one (1) of the following:(a) All students who are eligible under subdivision (a)(3)(A) of this section;(b) Students who were enrolled in the prior school year in public schools rated "D" or "F" under §§ 6-15-2105 and 6-15-2106 and state board rules; and(c) Students whose parents are:(1) Veterans as identified under Title 38 of the United States Code;(2) In the uniformed service reserve components;(3) First responders; or(4) Law enforcement officers.(ii)(a) For the 2024-2025 school year, a maximum of three percent (3%) of the 2022-2023 total public school student enrollment may be approved to participate in the Arkansas Children's Educational Freedom Account Program.(b) The number of students approved to participate in the Arkansas Children's Educational Freedom Account Program under subdivision (a)(3)(B)(ii)(a) of this section shall:(1) Include any students who are continuing to participate in the Arkansas Children's Educational Freedom Account Program from the 2023-2024 school year; and(2) Not exceed the amount of funds made available for the Arkansas Children's Educational Freedom Account Program; and(C)(i) For the 2025-2026 school year and each year thereafter, any resident of this state who is eligible to enroll in a public elementary or secondary school shall be eligible.(ii) Beginning with the 2025-2026 school year, there shall be no limitation on student participation in the Arkansas Children's Educational Freedom Account Program.
  • Lottery:
    • Option name: None, Option type: None
  • Testing:
    • Option name: National/State (Except IEP), Option type: Popup, Option description:

      Section 6-18-2509 - Testing(a)(1) Each participating school and participating service provider shall provide for each participating student to annually take an assessment approved by the State Board of Education, which shall include:(A) An examination identified by the state board that is required for students attending public schools; or(B) A state board-approved nationally recognized norm-referenced test or a statewide assessment, which measures, at a minimum, literacy and math.
  • COSTS COVERED INCLUDE: COSTS COVERED INCLUDE:
  • Private School Tuition:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Uniforms:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Online Education:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Education Therapies:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Private Tutoring:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Public School Services (Classes and/or Extracurricular):
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Transportation:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • ESA Management Fees:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Fees for Choice Navigator:
    • Option name: No, Option type: None
  • Textbooks:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Curricula and Supplementary Materials:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Computers/Technology:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Testing Fees:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Summer/Afterschool learning (not daycare):
    • Option name: No, Option type: None
  • College Savings Plan:
    • Option name: No, Option type: None
  • College Tuition/Fees:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • College Textbooks:
    • Option name: No, Option type: None
  • CTE / Industry Credentials:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Insurance Premiums / Surety Bonds:
    • Option name: No, Option type: None
  • Other Approved by Admin:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503