Definitions

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 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 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

ccredited 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. Added by Act 2023, No. 237,§ 42, eff. 3/8/2023.

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;

(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 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;

(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

(A) Eligible to participate in the program; and

(B) For whom an account has been established under this subchapter; and

m 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

(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 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.

(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 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

ary 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

(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 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.

(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.

(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.

(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;

(a) Courses and associated examinations for college credit; and

ating 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;

(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;

(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;

(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.

(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.

Added by Act 2023, No. 237,§ 42, eff. 3/8/2023.