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From the list of state programs below, you can choose up to three programs to compare. The results will show you a comprehensive overview of the particular policy features included in the design of the program.

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UTAH: Fits All Scholarship Program

ESA comparison by state Hits: 90
  • State: UTAH
  • PROGRAM OVERVIEW: PROGRAM OVERVIEW
  • Program Name:
    • Option name: Utah Fits All Scholarship Program, Option type: Link, Option description:

      The Family Empowerment Scholarship Program is established to provide children of families in this state which have limited financial resources with educational options to achieve success in their education.

      , Option link: https://casetext.com/statute/utah-code/title-53f-public-education-system-funding/chapter-6-state-funding-programs-administered-by-other-agencies/part-4-utah-fits-allscholarship-program
  • Year Launched: 2024
  • Fund Administrator:
    • Option name: State Board of Education, Option type: None, Option description:

      Section 49-10-1405 - Administration of IEA program by department
      (a) In administering the IEA program, the department shall:
      (1) Remit funds to a participating student's IEA account on at least a quarterly basis. Any funds awarded under this part shall be the entitlement of only the eligible student under the supervision of the student's parent. The maximum annual amount to which an eligible student is entitled under this part shall be equal to the amount representing the total funding allocation that the student generates under the Tennessee investment in student achievement formula (TISA). For the purpose of funding calculations, each eligible student who participates in the program shall be counted in the enrollment figures for the LEA in which the student resides and is zoned to attend. The IEA funds shall be subtracted from the state funds otherwise payable to the LEA;
      -2
      (A) Create a standard form that a parent of a student may submit to establish the student's eligibility for an IEA. The department shall make the application readily available to interested families through various sources, including the internet; and
      (B) In accordance with state board of education rules promulgated in consultation with the department of education and the department of health, create an application and approval process for nonpublic schools to become participating schools;
      (3) Establish application and participation timelines that shall maximize student and school participation;
      (4) Provide parents of participating students with a written explanation of the allowable uses of IEAs, the responsibilities of parents, and the duties of the department;
      (5) Develop and implement a process to notify parents of their child's potential eligibility to participate in the program and notify the education committee of the senate and the education administration committee of the house of representatives on the process that the department develops pursuant to this subdivision (a)(5);
      (6) Adopt policies necessary for the administration of the IEA program, including:
      (A) Policies for conducting or contracting for random, quarterly, or annual reviews of accounts;
      (B) Policies for establishing or contracting for the establishment of an online anonymous fraud reporting service; and
      (C) Policies for establishing an anonymous telephone hotline for reporting fraud; and
      (7) Post on its website a list of participating schools for each school year, the grades taught in the school and other information that the department determines shall assist parents in selecting participating schools for their children.
      (b) The department may deduct an amount up to six percent (6%) from appropriations used to fund IEAs to cover the costs of overseeing the funds and administering the program.
      (c) In compliance with all state and federal student privacy laws, an LEA shall provide a participating school that has admitted an eligible student under this part with a complete copy of the student's school records in the possession of the LEA.
      T.C.A. § 49-10-1405
  • Funding Mechanism:
    • Option name: Appropriation, Option type: Popup, Option description:

      -9 Scholarship account means the account to which a program manager allocates funds for the payment of approved scholarship expenses in accordance with this part.
  • Program Administrator (Gov't):
    • Option name: State Board of Education, Option type: Popup, Option description:

      (a) The state board shall include in the rules and provisions described in Subsection (5)(a) measures to ensure that the establishment and maintenance of scholarship accounts and enrollment in the program are not disrupted if the program manager is barred from participating in the program.
      (b) The state board may, if the program manager is barred from participating in the program, issue a new request for proposals and enter into a new agreement with an alternative program manager in accordance with this section.
  • Third Party Administrator: ACE Scholarships
  • Role of DOE:
    • Option name: (State Board) Program Administrator, Option type: Popup, Option description:

      (a) The state board shall include in the rules and provisions described in Subsection (5)(a) measures to ensure that the establishment and maintenance of scholarship accounts and enrollment in the program are not disrupted if the program manager is barred from participating in the program.
      (b) The state board may, if the program manager is barred from participating in the program, issue a new request for proposals and enter into a new agreement with an alternative program manager in accordance with this section.
  • Application Window/Dates:
    • Option name: For renewing applicants, January 21 – April 30; for new applicants, March 3 – April 30, Option type: Popup, Option description:

      -1 There is established the Utah Fits All Scholarship Program under which, beginning March 1, 2024, a parent may apply to a program manager on behalf of the parent's student to establish and maintain a scholarship account to cover the cost of a scholarship expense.
  • Fund Disbursement Frequency:
    • Option name: Annual, Option type: None, Option description:

      (A) Create a standard form that a parent of a student may submit to establish the student's eligibility for an IEA. The department shall make the application readily available to interested families through various sources, including the internet; and
      (B) In accordance with state board of education rules promulgated in consultation with the department of education and the department of health, create an application and approval process for nonpublic schools to become participating schools;
      (3) Establish application and participation timelines that shall maximize student and school participation;
  • Average Per-Pupil Funding:
    • Option name: $8,000 , Option type: Popup, Option description:

      (c) Except as provided in Subsection (2)(d), each year, subject to this part and legislative appropriations, a scholarship student is eligible for no more than:
      (i) for the 2024-2025 school year, $8,000; and
      (ii) for each school year following the 2024-2025 school year, the maximum allowed amount under this Subsection (2)(c) in the previous year plus a percentage increase that is equal to the five-year rolling average inflationary factor described in Section 53F-2-405.
      (d) If a scholarship student enrolls in an LEA part-time in accordance with Section 53G-6-702, the program manager shall prorate the amount of the award described in Subsection (2)(c) in proportion to the extent of the scholarship student's partial enrollment in the LEA.
  • ELIGIBILITY: ELIGIBILITY
  • Income Limit:
    • Option name: None, Option type: Popup, Option description:

      -1 Eligible student means a student:
      (a) who is eligible to participate in public school, in kindergarten, or grades 1 through 12;
      (b) who is a resident of the state;
      (c) who, during the school year for which the student is applying for a scholarship account:
      (i) does not receive a scholarship under:
      (A) the Carson Smith Scholarship Program established in Section 53F-4-302; or
      (B) the Special Needs Opportunity Scholarship Program established in Section 53E-7-402; and
      (ii) except for a student who is enrolled part-time in accordance with Section 53G-6-702, is not enrolled in an LEA upon receiving the scholarship;
      (d) whose eligibility is not suspended or disqualified under Section 53F-6-401; and
      (e) who completes, to maintain eligibility, the portfolio requirement described in Subsection 53F-6-402(3)(d).
      -2 Federal poverty level means the United States poverty level as defined by the most recently revised poverty income guidelines published by the United States Department of Health and Human Services in the Federal Register.
  • Prior Year Public School Requirement:
    • Option name: None, Option type: Popup, Option description:

      -1 Eligible student means a student:
      (a) who is eligible to participate in public school, in kindergarten, or grades 1 through 12;
      (b) who is a resident of the state;
      (c) who, during the school year for which the student is applying for a scholarship account:
      (i) does not receive a scholarship under:
      (A) the Carson Smith Scholarship Program established in Section 53F-4-302; or
      (B) the Special Needs Opportunity Scholarship Program established in Section 53E-7-402; and
      (ii) except for a student who is enrolled part-time in accordance with Section 53G-6-702, is not enrolled in an LEA upon receiving the scholarship;
      (d) whose eligibility is not suspended or disqualified under Section 53F-6-401; and
      (e) who completes, to maintain eligibility, the portfolio requirement described in Subsection 53F-6-402(3)(d).
      -2 Federal poverty level means the United States poverty level as defined by the most recently revised poverty income guidelines published by the United States Department of Health and Human Services in the Federal Register.
  • Geographic Limit:
    • Option name: Statewide, Option type: Popup, Option description:

      -1 Eligible student means a student:
      (a) who is eligible to participate in public school, in kindergarten, or grades 1 through 12;
      (b) who is a resident of the state;
      (c) who, during the school year for which the student is applying for a scholarship account:
      (i) does not receive a scholarship under:
      (A) the Carson Smith Scholarship Program established in Section 53F-4-302; or
      (B) the Special Needs Opportunity Scholarship Program established in Section 53E-7-402; and
      (ii) except for a student who is enrolled part-time in accordance with Section 53G-6-702, is not enrolled in an LEA upon receiving the scholarship;
      (d) whose eligibility is not suspended or disqualified under Section 53F-6-401; and
      (e) who completes, to maintain eligibility, the portfolio requirement described in Subsection 53F-6-402(3)(d).
      -2 Federal poverty level means the United States poverty level as defined by the most recently revised poverty income guidelines published by the United States Department of Health and Human Services in the Federal Register.
  • Additional Eligibility Check:
    • Option name: None, Option type: None, Option description:

      Section 49-10-1405 - Administration of IEA program by department
      (a) In administering the IEA program, the department shall:
      (1) Remit funds to a participating student's IEA account on at least a quarterly basis. Any funds awarded under this part shall be the entitlement of only the eligible student under the supervision of the student's parent. The maximum annual amount to which an eligible student is entitled under this part shall be equal to the amount representing the total funding allocation that the student generates under the Tennessee investment in student achievement formula (TISA). For the purpose of funding calculations, each eligible student who participates in the program shall be counted in the enrollment figures for the LEA in which the student resides and is zoned to attend. The IEA funds shall be subtracted from the state funds otherwise payable to the LEA;
      -2
      (A) Create a standard form that a parent of a student may submit to establish the student's eligibility for an IEA. The department shall make the application readily available to interested families through various sources, including the internet; and
      (B) In accordance with state board of education rules promulgated in consultation with the department of education and the department of health, create an application and approval process for nonpublic schools to become participating schools;
      (3) Establish application and participation timelines that shall maximize student and school participation;
      (4) Provide parents of participating students with a written explanation of the allowable uses of IEAs, the responsibilities of parents, and the duties of the department;
      (5) Develop and implement a process to notify parents of their child's potential eligibility to participate in the program and notify the education committee of the senate and the education administration committee of the house of representatives on the process that the department develops pursuant to this subdivision (a)(5);
      (6) Adopt policies necessary for the administration of the IEA program, including:
      (A) Policies for conducting or contracting for random, quarterly, or annual reviews of accounts;
      (B) Policies for establishing or contracting for the establishment of an online anonymous fraud reporting service; and
      (C) Policies for establishing an anonymous telephone hotline for reporting fraud; and
      (7) Post on its website a list of participating schools for each school year, the grades taught in the school and other information that the department determines shall assist parents in selecting participating schools for their children.
      (b) The department may deduct an amount up to six percent (6%) from appropriations used to fund IEAs to cover the costs of overseeing the funds and administering the program.
      (c) In compliance with all state and federal student privacy laws, an LEA shall provide a participating school that has admitted an eligible student under this part with a complete copy of the student's school records in the possession of the LEA.
      T.C.A. § 49-10-1405
  • Homeschool Compatible:
    • Option name: Yes, Option type: Popup, Option description:

      (a) Home-based scholarship student means a student who:
      (i) is eligible to participate in public school, in kindergarten or grades 1 through 12;
      (ii) is excused from enrollment in an LEA in accordance with Section 53G-6-204 to attend a home school; and
      (iii) receives a benefit of scholarship funds.
      (b) Home-based scholarship student does not mean a home school student who does not receive a scholarship under the program.
  • Enrollment Cap:
    • Option name: 10,000 students (due to $80M appropriation), Option type: Popup, Option description:

      (a) To administer the program, the program manager may use up to the lesser of 5% or $2,500,000 of the funds the Legislature appropriates for the program.
  • Lottery:
    • Option name: Waitlist, Option type: Popup, Option description:

      (k) maintaining a protected internal waitlist of all eligible students who have applied to the program and are not yet scholarship students, including any student who removed the student's application from the waitlist; and
      (l) providing aggregate data regarding the number of scholarship students and the number of eligible students on the waitlist described in Subsection (1)(k).
  • Testing:
    • Option name: At parent request, Option type: Popup, Option description:

      53F-6-410.  Parental rights -- Optional assessment. 
      -1 In accordance with Section 53G-6-803 regarding a parent's right to academic accommodations, nothing in this chapter restricts or affects a parent's interests and role in the care, custody, and control of the parent's child, including the duty and right to nurture and direct the child's upbringing and education.
      -2 
      (a) A parent may request that the program manager facilitate one of the following assessments of the parent's scholarship student:
      (i) a standards assessment described in Section 53E-4-303;
      (ii) a high school assessment described in Section 53E-4-304;
      (iii) a college readiness assessment described in Section 53E-4-305;
      (iv) an assessment of students in grade 3 to measure reading grade level described in Section 53E-4-307; or
      (v) a nationally norm-referenced assessment.
  • COSTS COVERED INCLUDE: COSTS COVERED INCLUDE:
  • Private School Tuition:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Uniforms:
    • Option name: No, Option type: None, Option description:

      (4) Only use the funds deposited in a participating student's ESA for one (1) or more of the following expenses of the student:
      (A) Tuition or fees at a participating school;
      (B) Textbooks required by a participating school;
      (C) Tutoring services provided by a tutor or tutoring facility that meets the requirements established by the department and the state board;
      (D) Fees for transportation to and from a participating school or educational provider paid to a fee-for-service transportation provider;
      (E) Fees for early postsecondary opportunity courses and examinations required for college admission;
      (F) Computer hardware, technological devices, or other technology fees approved by the department, if the computer hardware, technological device, or technology fee is used for the student's educational needs and is purchased through a participating school, private school, or provider;
      (G) School uniforms, if required by a participating school;
      (H) Tuition and fees for summer education programs and specialized afterschool education programs, as approved by the department, which do not include afterschool childcare;
      (I) Tuition and fees at an eligible postsecondary institution;
      (J) Textbooks required by an eligible postsecondary institution;
      (K) Educational therapy services provided by therapists that meet the requirements established by the department and the state board; or
      (L) Fees for the management of the ESA by a private or nonprofit financial management organization, as approved by the department. The fees must not exceed two percent (2%) of the funds deposited in a participating student's ESA in a fiscal year; and
  • Online Education:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Education Therapies:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Private Tutoring:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Public School Services (Classes and/or Extracurricular):
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Transportation:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • ESA Management Fees:
    • Option name: No, Option type: None, Option description:

      (a) A parent of an eligible student shall qualify to participate in the program if the parent signs an agreement promising:
      (1) To provide an education for the participating student in at least the subjects of English language arts, mathematics, social studies, and science; and
      (2) Not to enroll the parent's eligible student in a public school during participation in the IEA program and to release the LEA in which the student resides and is zoned to attend from all obligations to educate the student. Participation in the program shall have the same effect as a parental refusal to consent to the receipt of services under 20 U.S.C. § 1414 of the Individuals with Disabilities Education Act (IDEA).
      (b) Parents shall agree to use the funds deposited in a participating student's IEA for any, or any combination, of the following expenses of the participating student:
      (1) Tuition or fees at a participating school;
      (2) Textbooks required by a participating school;
      (3) Tutoring services provided by a tutor or tutoring facility that meets the requirements set by the department and the state board of education;
      (4) Payment for purchase of curriculum, including any supplemental materials required by the curriculum;
      (5) Fees for transportation paid to a fee-for-service transportation provider;
      (6) Tuition or fees for a nonpublic online learning program or course that meets the requirements set by the department and the state board of education;
      (7) Fees for nationally standardized norm-referenced achievement tests, Advanced Placement examinations, or any examinations related to college or university admission;
      (8) Contributions to a Coverdell education savings account established under 26 U.S.C. § 530 for the benefit of the participating student, except that funds used for elementary or secondary education expenses shall be for expenses otherwise allowed under this section;
      (9) Educational therapies or services provided by therapists that meet the requirements set by the department and the state board of education;
      (10) Services provided under a contract with a public school, including individual classes and extracurricular programs;
      (11) Tuition or fees at an eligible postsecondary institution;
      (12) Textbooks required for courses at an eligible postsecondary institution;
      (13) Fees for the management of the IEA by private financial management firms;
      (14) Computer hardware or other technological devices approved by the department or a licensed treating physician, if the computer hardware or other technological device is used for the student's educational needs; or
      (15) Contributions to an achieving a better life experience account in accordance with the ABLE Act, compiled in title 71, chapter 4, part 8, and the rules promulgated pursuant thereto, for the benefit of a participating student; provided, that the funds are used only for the student's education expenses subject to the rules established by the achieving a better life experience program and that the student meets the qualifications to participate in the achieving a better life experience program pursuant to the ABLE Act, and § 529A of the Internal Revenue Code of 1986 (26 U.S.C. § 529A), as amended, and all rules, regulations, notices, and interpretations released by the United States department of treasury, including the internal revenue service.
      (c) Parents may make payments for the costs of educational programs and services not covered by the funds in their IEA.
      (d) A participating school shall notify the department whether the school provides inclusive educational settings. The department shall indicate those schools that provide inclusive educational settings in its posting of participating schools on its website under § 49-10-1405(a)(7).
      (e) For participating students in grades three through eight (3-8), a parent shall ensure that the student is annually administered either a nationally norm-referenced test identified by the department or the Tennessee comprehensive assessment program (TCAP) tests or any future replacements of the TCAP tests. The tests should, at a minimum, measure learning in mathematics and English language arts. Results of the testing shall be reported to the parent. Students with disabilities who would have participated in the alternate assessment, as determined on the student's IEP, are exempt from this requirement.
      (f) For purposes of continuity of educational attainment, a student who enrolls in the program shall remain eligible until the participating student returns to a public school, graduates from high school, or reaches twenty-two (22) years of age by August 15 for the next school year, whichever occurs first.
      (g) Notwithstanding subdivision (a)(2), a participating student may return to the student's LEA at any time after enrolling in the program. Upon a participating student's return to the student's LEA, the student's IEA shall be closed, and any remaining funds shall be returned to the state treasurer to be placed in the Tennessee investment in student achievement formula (TISA) account of the education trust fund of 1992 under §§ 49-3-357 and 49-3-358.
      (h) Any funds remaining in a student's IEA upon graduation from high school may be used to attend or take courses from an eligible postsecondary institution, with qualifying expenses subject to the applicable conditions of subsection (b).
      (i) A participating student's IEA shall be closed, and any remaining funds shall be returned to the state treasurer to be placed in the Tennessee investment in student achievement formula (TISA) account of the education trust fund of 1992 under §§ 49-3-357 and 49-3-358, if a participating student graduates from a postsecondary institution, after a period of four (4) consecutive years after a student enrolls in a postsecondary institution, or after any period of four (4) consecutive years after high school graduation in which the student is not enrolled in an eligible postsecondary institution, whichever occurs first.
      (j) Funds received pursuant to this part do not constitute income taxable to the parent of the participating student or to the student under title 67, chapter 2. All contributions or distributions made to, or on behalf of, participating students pursuant to any IEA authorized by this part are exempt from all state and local taxation under title 67 or other state law.
  • Fees for Choice Navigator:
    • Option name: No, Option type: None, Option description:

      (b) Program funds awarded to a student with a disability determined eligible pursuant to paragraph (3)(b) may be used for the following purposes:
      1. Instructional materials, including digital devices, digital periphery devices, and assistive technology devices that allow a student to access instruction or instructional content and training on the use of and maintenance agreements for these devices.
      2. Curriculum as defined in subsection (2).
      3. Specialized services by approved providers or by a hospital in this state which are selected by the parent. These specialized services may include, but are not limited to:
      a. Applied behavior analysis services as provided in ss. 627.6686 and 641.31098.
      b. Services provided by speech-language pathologists as defined in s. 468.1125(8).
      c. Occupational therapy as defined in s. 468.203.
      d. Services provided by physical therapists as defined in s. 486.021(8).
      e. Services provided by listening and spoken language specialists and an appropriate acoustical environment for a child who has a hearing impairment, including deafness, and who has received an implant or assistive hearing device.
      4. Tuition and fees associated with full-time or part-time enrollment in a home education program; an eligible private school; an eligible postsecondary educational institution or a program offered by the postsecondary educational institution, unless the program is subject to s. 1009.25 or reimbursed pursuant to s. 1009.30; an approved preapprenticeship program as defined in s. 446.021(5) which is not subject to s. 1009.25 and complies with all applicable requirements of the department pursuant to chapter 1005; a private tutoring program authorized under s. 1002.43; a virtual program offered by a department-approved private online provider that meets the provider qualifications specified in s. 1002.45(2)(a); the Florida Virtual School as a private paying student; or an approved online course offered pursuant to s. 1003.499 or s. 1004.0961.
      5. Fees for nationally standardized, norm-referenced achievement tests, Advanced Placement Examinations, industry certification examinations, assessments related to postsecondary education, or other assessments.
      6. Contributions to the Stanley G. Tate Florida Prepaid College Program pursuant to s. 1009.98 or the Florida College Savings Program pursuant to s. 1009.981 for the benefit of the eligible student.
      7. Contracted services provided by a public school or school district, including classes. A student who receives services under a contract under this paragraph is not considered enrolled in a public school for eligibility purposes as specified in subsection (6) but rather attending a public school on a part-time basis as authorized under s. 1002.44.
      8. Tuition and fees for part-time tutoring services or fees for services provided by a choice navigator. Such services must be provided by a person who holds a valid Florida educator’s certificate pursuant to s. 1012.56, a person who holds an adjunct teaching certificate pursuant to s. 1012.57, a person who has a bachelor’s degree or a graduate degree in the subject area in which instruction is given, a person who has demonstrated a mastery of subject area knowledge pursuant to s. 1012.56(5), or a person certified by a nationally or internationally recognized research-based training program as approved by the department. As used in this subparagraph, the term “part-time tutoring services” does not qualify as regular school attendance as defined in s. 1003.01(16)(e).
      9. Fees for specialized summer education programs.
      10. Fees for specialized after-school education programs.
      11. Transition services provided by job coaches.
      12. Fees for an annual evaluation of educational progress by a state-certified teacher under s. 1002.41(1)(f), if this option is chosen for a home education student.
      13. Tuition and fees associated with programs offered by Voluntary Prekindergarten Education Program providers approved pursuant to s. 1002.55 and school readiness providers approved pursuant to s. 1002.88.
      14. Fees for services provided at a center that is a member of the Professional Association of Therapeutic Horsemanship International.
      15. Fees for services provided by a therapist who is certified by the Certification Board for Music Therapists or credentialed by the Art Therapy Credentials Board, Inc.
  • Textbooks:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Curricula and Supplementary Materials:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Computers/Technology:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Testing Fees:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Summer/Afterschool learning (not daycare):
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • College Savings Plan:
    • Option name: No, Option type: None, Option description:

      (a) A parent of an eligible student shall qualify to participate in the program if the parent signs an agreement promising:
      (1) To provide an education for the participating student in at least the subjects of English language arts, mathematics, social studies, and science; and
      (2) Not to enroll the parent's eligible student in a public school during participation in the IEA program and to release the LEA in which the student resides and is zoned to attend from all obligations to educate the student. Participation in the program shall have the same effect as a parental refusal to consent to the receipt of services under 20 U.S.C. § 1414 of the Individuals with Disabilities Education Act (IDEA).
      (b) Parents shall agree to use the funds deposited in a participating student's IEA for any, or any combination, of the following expenses of the participating student:
      (1) Tuition or fees at a participating school;
      (2) Textbooks required by a participating school;
      (3) Tutoring services provided by a tutor or tutoring facility that meets the requirements set by the department and the state board of education;
      (4) Payment for purchase of curriculum, including any supplemental materials required by the curriculum;
      (5) Fees for transportation paid to a fee-for-service transportation provider;
      (6) Tuition or fees for a nonpublic online learning program or course that meets the requirements set by the department and the state board of education;
      (7) Fees for nationally standardized norm-referenced achievement tests, Advanced Placement examinations, or any examinations related to college or university admission;
      (8) Contributions to a Coverdell education savings account established under 26 U.S.C. § 530 for the benefit of the participating student, except that funds used for elementary or secondary education expenses shall be for expenses otherwise allowed under this section;
      (9) Educational therapies or services provided by therapists that meet the requirements set by the department and the state board of education;
      (10) Services provided under a contract with a public school, including individual classes and extracurricular programs;
      (11) Tuition or fees at an eligible postsecondary institution;
      (12) Textbooks required for courses at an eligible postsecondary institution;
      (13) Fees for the management of the IEA by private financial management firms;
      (14) Computer hardware or other technological devices approved by the department or a licensed treating physician, if the computer hardware or other technological device is used for the student's educational needs; or
      (15) Contributions to an achieving a better life experience account in accordance with the ABLE Act, compiled in title 71, chapter 4, part 8, and the rules promulgated pursuant thereto, for the benefit of a participating student; provided, that the funds are used only for the student's education expenses subject to the rules established by the achieving a better life experience program and that the student meets the qualifications to participate in the achieving a better life experience program pursuant to the ABLE Act, and § 529A of the Internal Revenue Code of 1986 (26 U.S.C. § 529A), as amended, and all rules, regulations, notices, and interpretations released by the United States department of treasury, including the internal revenue service.
      (c) Parents may make payments for the costs of educational programs and services not covered by the funds in their IEA.
      (d) A participating school shall notify the department whether the school provides inclusive educational settings. The department shall indicate those schools that provide inclusive educational settings in its posting of participating schools on its website under § 49-10-1405(a)(7).
      (e) For participating students in grades three through eight (3-8), a parent shall ensure that the student is annually administered either a nationally norm-referenced test identified by the department or the Tennessee comprehensive assessment program (TCAP) tests or any future replacements of the TCAP tests. The tests should, at a minimum, measure learning in mathematics and English language arts. Results of the testing shall be reported to the parent. Students with disabilities who would have participated in the alternate assessment, as determined on the student's IEP, are exempt from this requirement.
      (f) For purposes of continuity of educational attainment, a student who enrolls in the program shall remain eligible until the participating student returns to a public school, graduates from high school, or reaches twenty-two (22) years of age by August 15 for the next school year, whichever occurs first.
      (g) Notwithstanding subdivision (a)(2), a participating student may return to the student's LEA at any time after enrolling in the program. Upon a participating student's return to the student's LEA, the student's IEA shall be closed, and any remaining funds shall be returned to the state treasurer to be placed in the Tennessee investment in student achievement formula (TISA) account of the education trust fund of 1992 under §§ 49-3-357 and 49-3-358.
      (h) Any funds remaining in a student's IEA upon graduation from high school may be used to attend or take courses from an eligible postsecondary institution, with qualifying expenses subject to the applicable conditions of subsection (b).
      (i) A participating student's IEA shall be closed, and any remaining funds shall be returned to the state treasurer to be placed in the Tennessee investment in student achievement formula (TISA) account of the education trust fund of 1992 under §§ 49-3-357 and 49-3-358, if a participating student graduates from a postsecondary institution, after a period of four (4) consecutive years after a student enrolls in a postsecondary institution, or after any period of four (4) consecutive years after high school graduation in which the student is not enrolled in an eligible postsecondary institution, whichever occurs first.
      (j) Funds received pursuant to this part do not constitute income taxable to the parent of the participating student or to the student under title 67, chapter 2. All contributions or distributions made to, or on behalf of, participating students pursuant to any IEA authorized by this part are exempt from all state and local taxation under title 67 or other state law.
  • College Tuition/Fees:
    • Option name: No, Option type: None, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • College Textbooks:
    • Option name: No, Option type: None, Option description:

      (a) A parent of an eligible student shall qualify to participate in the program if the parent signs an agreement promising:
      (1) To provide an education for the participating student in at least the subjects of English language arts, mathematics, social studies, and science; and
      (2) Not to enroll the parent's eligible student in a public school during participation in the IEA program and to release the LEA in which the student resides and is zoned to attend from all obligations to educate the student. Participation in the program shall have the same effect as a parental refusal to consent to the receipt of services under 20 U.S.C. § 1414 of the Individuals with Disabilities Education Act (IDEA).
      (b) Parents shall agree to use the funds deposited in a participating student's IEA for any, or any combination, of the following expenses of the participating student:
      (1) Tuition or fees at a participating school;
      (2) Textbooks required by a participating school;
      (3) Tutoring services provided by a tutor or tutoring facility that meets the requirements set by the department and the state board of education;
      (4) Payment for purchase of curriculum, including any supplemental materials required by the curriculum;
      (5) Fees for transportation paid to a fee-for-service transportation provider;
      (6) Tuition or fees for a nonpublic online learning program or course that meets the requirements set by the department and the state board of education;
      (7) Fees for nationally standardized norm-referenced achievement tests, Advanced Placement examinations, or any examinations related to college or university admission;
      (8) Contributions to a Coverdell education savings account established under 26 U.S.C. § 530 for the benefit of the participating student, except that funds used for elementary or secondary education expenses shall be for expenses otherwise allowed under this section;
      (9) Educational therapies or services provided by therapists that meet the requirements set by the department and the state board of education;
      (10) Services provided under a contract with a public school, including individual classes and extracurricular programs;
      (11) Tuition or fees at an eligible postsecondary institution;
      (12) Textbooks required for courses at an eligible postsecondary institution;
      (13) Fees for the management of the IEA by private financial management firms;
      (14) Computer hardware or other technological devices approved by the department or a licensed treating physician, if the computer hardware or other technological device is used for the student's educational needs; or
      (15) Contributions to an achieving a better life experience account in accordance with the ABLE Act, compiled in title 71, chapter 4, part 8, and the rules promulgated pursuant thereto, for the benefit of a participating student; provided, that the funds are used only for the student's education expenses subject to the rules established by the achieving a better life experience program and that the student meets the qualifications to participate in the achieving a better life experience program pursuant to the ABLE Act, and § 529A of the Internal Revenue Code of 1986 (26 U.S.C. § 529A), as amended, and all rules, regulations, notices, and interpretations released by the United States department of treasury, including the internal revenue service.
      (c) Parents may make payments for the costs of educational programs and services not covered by the funds in their IEA.
      (d) A participating school shall notify the department whether the school provides inclusive educational settings. The department shall indicate those schools that provide inclusive educational settings in its posting of participating schools on its website under § 49-10-1405(a)(7).
      (e) For participating students in grades three through eight (3-8), a parent shall ensure that the student is annually administered either a nationally norm-referenced test identified by the department or the Tennessee comprehensive assessment program (TCAP) tests or any future replacements of the TCAP tests. The tests should, at a minimum, measure learning in mathematics and English language arts. Results of the testing shall be reported to the parent. Students with disabilities who would have participated in the alternate assessment, as determined on the student's IEP, are exempt from this requirement.
      (f) For purposes of continuity of educational attainment, a student who enrolls in the program shall remain eligible until the participating student returns to a public school, graduates from high school, or reaches twenty-two (22) years of age by August 15 for the next school year, whichever occurs first.
      (g) Notwithstanding subdivision (a)(2), a participating student may return to the student's LEA at any time after enrolling in the program. Upon a participating student's return to the student's LEA, the student's IEA shall be closed, and any remaining funds shall be returned to the state treasurer to be placed in the Tennessee investment in student achievement formula (TISA) account of the education trust fund of 1992 under §§ 49-3-357 and 49-3-358.
      (h) Any funds remaining in a student's IEA upon graduation from high school may be used to attend or take courses from an eligible postsecondary institution, with qualifying expenses subject to the applicable conditions of subsection (b).
      (i) A participating student's IEA shall be closed, and any remaining funds shall be returned to the state treasurer to be placed in the Tennessee investment in student achievement formula (TISA) account of the education trust fund of 1992 under §§ 49-3-357 and 49-3-358, if a participating student graduates from a postsecondary institution, after a period of four (4) consecutive years after a student enrolls in a postsecondary institution, or after any period of four (4) consecutive years after high school graduation in which the student is not enrolled in an eligible postsecondary institution, whichever occurs first.
      (j) Funds received pursuant to this part do not constitute income taxable to the parent of the participating student or to the student under title 67, chapter 2. All contributions or distributions made to, or on behalf of, participating students pursuant to any IEA authorized by this part are exempt from all state and local taxation under title 67 or other state law.
  • CTE / Industry Credentials:
    • Option name: Yes, Option type: Popup, Option description:

      -10 Scholarship expense means an expense described in Section 53F-6-402 that a parent or scholarship student incurs in the education of the scholarship student for a service or goods that a qualifying provider provides, including:
      (a) tuition and fees of a qualifying provider;
      (b) fees and instructional materials at a technical college;
      (c) tutoring services;
      (d) fees for after-school or summer education programs;
      (e) textbooks, curricula, or other instructional materials, including any supplemental materials or associated online instruction that a curriculum or a qualifying provider recommends;
      (f) educational software and applications;
      (g) supplies or other equipment related to a scholarship student's educational needs;
      (h) computer hardware or other technological devices that are intended primarily for a scholarship student's educational needs;
      (i) fees for the following examinations, or for a preparation course for the following examinations, that the program manager approves:
      (i) a national norm-referenced or standardized assessment described in Section 53F-6-410, an advanced placement examination, or another similar assessment;
      (ii) a state-recognized industry certification examination; and
      (iii) an examination related to college or university admission;
      (j) educational services for students with disabilities from a licensed or accredited practitioner or provider, including occupational, behavioral, physical, audiology, or speech-language therapies;
      (k) contracted services that the program manager approves and that an LEA provides, including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (l) ride fees or fares for a fee-for-service transportation provider to transport the scholarship student to and from a qualifying provider, not to exceed $750 in a given school year;
      (m) expenses related to extracurricular activities, field trips, educational supplements, and other educational experiences; or
      (n) any other expense for a good or service that:
      (i) a parent or scholarship student incurs in the education of the scholarship student; and
      (ii) the program manager approves, in accordance with Subsection (4)(d).
      -11 Scholarship funds means:
      (a) funds that the Legislature appropriates for the program; and
      (b) interest that scholarship funds accrue.
  • Insurance Premiums / Surety Bonds:
    • Option name: No, Option type: None, Option description:

      (3) Use the scholarship funds deposited into a personal education student account only for the following qualifying education expenses of the eligible student: 
      a. Tuition and fees for a G.S. 115C-562.5 compliant school, disbursed as provided in subdivision (1) of subsection (a1) of this section. 
      b. Textbooks required by a nonpublic school. 
      c. Tutoring and teaching services provided by an individual or facility accredited by a State, regional, or national accrediting organization. 
      d. Curricula. 
      e. Fees for nationally standardized norm-referenced achievement tests, advanced placement tests, or nationally recognized college entrance exams. 
      f. Fees charged to the account holder for the management of the PESA. 
      g. Fees for services provided by a public school, including individual classes and extracurricular programs. 
      h. Premiums charged to the account holder for any insurance or surety bonds required by the Authority. 
      i. Educational therapies from a licensed or accredited practitioner or provider. 
      j. Educational technology defined by the Authority as approved for use pursuant to G.S. 115C-591(2a). 
      k. Student transportation, pursuant to a contract with an entity that regularly provides student transportation, to and from (i) a provider of education or related services or (ii) an education activity. 
      l. Transaction or merchant fees charged to the account holder, not to exceed two and one-half percent (2.5%) of the cost of the item or service. 
      (3a) Use of scholarship funds for reimbursement of tuition. - Notwithstanding sub-subdivision a. of subdivision (3) of this subsection, a parent of an eligible student may pay tuition to Part 1 or 2 nonpublic schools that are not G.S. 115C-562.5compliant schools with funds other than funds available in the personal education student account and then request reimbursement from the Authority from scholarship funds if the parent complies with the provisions of subdivision (2) of subsection (a1) of this section. 
      (4) Not use scholarship funds for any of the following purposes: 
      a. Computer hardware or other technological devices not defined by the Authority as educational technology approved for use pursuant to G.S. 115C-591(2a). 
      b. Consumable educational supplies, including paper, pen, or markers. 
      c. Tuition and fees at an institution of higher education, as defined in G.S. 116-143.1, or a private postsecondary institution. 
      d. Tuition and fees for a nonpublic school that meets the requirements of Part 3 of Article 39 of this Chapter. 
  • Other Approved by Admin:
    • Option name: Yes, Option type: Popup, Option description:

      (13) "Qualifying expense" means:
      (a) tuition and fees of an education service provider;
      (b) textbooks, curriculum, or other instructional materials including, but not limited to, any supplemental materials or associated online instruction required by either a curriculum or an education service provider;
      (c) tutoring services approved by the department;
      (d) computer hardware or other technological devices that are used primarily for a scholarship student's educational needs and approved by the department or a licensed physician;
      (e) tuition and fees for an approved nonpublic online education service provider or course;
      (f) fees for approved:
      (1) national norm-referenced examinations, advanced placement examinations, or similar assessments;
      (2) industry certification exams; or
      (3) examinations related to college or university admission;
      (g) educational services for pupils with disabilities from a licensed or accredited practitioner or provider including, but not limited to, occupational, behavioral, physical, and speech-language therapies;
      (h) approved contracted services from a public school district, including individual classes, after school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities;
      (i) contracted teaching services and education classes approved by the department;
      (j) fees for transportation paid to a fee-for-service transportation provider for the scholarship student to travel to and from an eligible provider as defined in this section, but not to exceed seven hundred fifty dollars for each school year;
      (k) fees for ESTF account management by private financial management firms approved by the department; or
      (l) any other educational expense approved by the department.