Arkansas Code of 1987 (2023) › Title 6 - EDUCATION (§§ 6-1-101 — 6-87-104) › Subtitle 2 - ELEMENTARY AND SECONDARY EDUCATION GENERALLY (§§ 6-10-101 — 6-28-206) › Chapter 18 - STUDENTS (§§ 6-18-101 — 6-18-2608) › Subchapter 25 - ARKANSAS CHILDREN'S EDUCATIONAL FREEDOM ACCOUNT PROGRAM (§§ 6-18-2501 — 6-18-2511) › Section 6-18-2503 - 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.
(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.