As used in this subchapter:(1) 'Account' means an account that is comprised of funds deposited on behalf of a participating student to pay for qualifying educational expenses;(2) 'Account funds' means the funds deposited into an account on behalf of a participating student;(3) 'Curriculum' means a complete course of study for a particular content area or grade level;(4) 'Eligible student' means a resident of the State of Arkansas who is eligible to enroll in a public elementary or secondary school, subject to the timeline and parameters established under §§ 6-18-2506 and 6-18-2507;(5) 'Full academic curriculum' means all required core courses, or the equivalent, as are offered in traditional public schools;(6) 'Full academic year' means at least one hundred seventy-eight (178) days of instruction or the equivalent number of hours to what is offered in traditional public schools;(7) 'Parent' means: (A) A biological or adoptive parent;(B) Legal guardian or custodian;(C) Persons standing in loco parentis to a student; or(D) Another person with legal authority to act on behalf of an eligible student;(8) 'Participating school' means a private elementary school or private secondary ding in loco parentis to a student; or(D) Another person with legal authority to act on behalf of an eligible student;(8) 'Participating school' means a private elementary school or private secondary school that:(A) Offers enrolled students a full academic curriculum and full academic year experience; and(B) Receives payments from Arkansas Children's Educational Freedom Account Program accounts to provide goods and services that are covered as qualifying expenses under this subchapter;(9) 'Participating service provider' means a person or an entity, including a participating public or private school, that receives payments from program accounts to provide goods and services that are covered as qualifying expenses under this subchapter;(10) 'Participating student' means a student:(A) Eligible to participate in the program; and(B) For whom an account has been established under this subchapter; and(11) 'Qualifying expenses' means: (A)(i) For the 2023-2024 school year, 'qualifying expenses' shall include: (a) Tuition;(b) Fees;(c) The cost of testing under this subchapter;(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a xpenses' shall include: (a) Tuition;(b) Fees;(c) The cost of testing under this subchapter;(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; 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 ment 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.Added by Act 2023, No. 237,§ 42, eff. 3/8/2023.
Arkansas Legal Code