reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-3. Indiana Education Scholarship Account Program Fund; Uses; Administration

Note: This version of section amended by P.L.201-2023, SEC.221, effective 5-4-2023. See also following version of this section amended by P.L.202-2023, SEC.51, effective 7-1-2023.
Sec. 3. (a) The Indiana education scholarship account program fund is established for the purpose of providing grants to eligible students under the program. Money appropriated to the fund during the state fiscal year beginning July 1, 2021, and ending June 30, 2022, may only be used for the administrative costs to establish the program. However, money appropriated to the fund during the state fiscal year beginning July 1, 2022, and ending June 30, 2023, may be used to provide grants under this chapter in the manner prescribed in section 2 of this chapter.
(b) The treasurer of state shall administer the fund.
(c) The fund consists of the following:
(1) Appropriations by the general assembly.
(2) Interest deposited in the fund under subsection (d).
(d) The treasurer of state shall invest money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.
(e) Money in the fund at the end of a state fiscal year reverts to the state general fund.
As added by P.L.165-2021, SEC.180. Amended by P.L.132-2022, SEC.6; P.L.201-2023, SEC.221.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-3-b. Indiana Education Scholarship Account Program Fund; Uses; Administration

Note: This version of section amended by P.L.202-2023, SEC.51, effective 7-1-2023. See also preceding version of this section amended by P.L.201-2023, SEC.221, effective 5-4-2023.
Sec. 3. (a) The Indiana education scholarship account program fund is established for the purpose of providing grants to eligible students under the ESA program. Money appropriated to the fund may be used to provide grants under this chapter in the manner prescribed in section 2 of this chapter.
(b) The treasurer of state shall administer the ESA program fund.
(c) The ESA program fund consists of the following:
(1) Appropriations by the general assembly.
(2) Interest deposited in the ESA program fund under subsection (d).
(3) Donations, gifts, and money received from any other source, including transfers from other funds or accounts.
(4) Amounts transferred to the ESA program fund from the Indiana education scholarship account administration fund under section 3.5(e) of this chapter.
(d) The treasurer of state shall invest money in the ESA program fund not currently needed to meet the obligations of the ESA program fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the ESA program fund.
(e) Money in the ESA program fund at the end of a state fiscal year reverts to the state general fund.
As added by P.L.165-2021, SEC.180. Amended by P.L.132-2022, SEC.6; P.L.202-2023, SEC.51.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-3.5. Indiana Education Scholarship Account Administration Fund; Uses; Administration of the Program

Note: This version of section amended by P.L.201-2023, SEC.222, effective 5-4-2023. See also following version of this section amended by P.L.202-2023, SEC.52, effective 7-1-2023.
Sec. 3.5. (a) The Indiana education scholarship account administration fund is established for the purpose of accepting money for the Indiana education scholarship account program to support administration of the program.
(b) The treasurer of state shall administer the fund.
(c) The fund consists of the following:
(1) Appropriations by the general assembly.
(2) Interest deposited in the fund under subsection (d).
(d) The treasurer of state shall invest money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.
(e) Money in the fund at the end of a state fiscal year reverts to the state general fund.
As added by P.L.132-2022, SEC.7. Amended by P.L.201-2023, SEC.222.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-3.5-b. Indiana Education Scholarship Account Administration Fund; Uses; Administration of the Program; Permitted Transfer of Funds

Note: This version of section amended by P.L.202-2023, SEC.52, effective 7-1-2023. See also preceding version of this section amended by P.L.201-2023, SEC.222, effective 5-4-2023.
Sec. 3.5. (a) The Indiana education scholarship account administration fund is established for the purpose of accepting money for the Indiana education scholarship account program to support administration of the ESA program.
(b) The treasurer of state shall administer the fund.
(c) The fund consists of the following:
(1) Administration fees deposited in the fund under IC 20-51.4-3-7(b).
(2) Donations, gifts, and money received from any other source, including transfers from other funds or accounts.
(3) Interest deposited in the fund under subsection (d).
(d) The treasurer of state shall invest money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.
(e) The treasurer of state may transfer any funds held in the fund to the ESA program fund established by section 3 of this chapter at any time for the purpose of the ESA program fund.
As added by P.L.132-2022, SEC.7. Amended by P.L.202-2023, SEC.52.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-3.6. Indiana Education Scholarship Account Donation Fund; Purpose; Administration

Sec. 3.6. (a) The Indiana education scholarship account donation fund is established for the purpose of accepting donations for the Indiana education scholarship account program to support administration of the program.
(b) The treasurer of state shall administer the fund.
(c) The fund consists of the following:
(1) Donations, gifts, and money received from any other source, including transfers from other funds or accounts.
(2) Interest deposited in the fund under subsection (d).
(d) The treasurer of state shall invest money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.
(e) The treasurer of state may transfer any funds held in the fund to the Indiana education scholarship account program fund established by section 3 of this chapter at any time for the purpose of that fund.
(f) Money in the fund is continuously appropriated for purposes of the fund.
(g) Money in the fund at the end of a state fiscal year does not revert to the state general fund but remains in the fund for the purposes of the fund.
As added by P.L.201-2023, SEC.223.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-4. Calculation of Annual Grant Amount

Note: This version of section amended by P.L.201-2023, SEC.224, effective 6-29-2023. See also following version of this section amended by P.L.202-2023, SEC.53, effective 7-1-2023.
Sec. 4. (a) Subject to sections 5 and 10 of this chapter, the annual grant amount under section 2 of this chapter for an eligible student equals, subject to subsection (b), ninety percent (90%) of the amount determined in the last STEP of the following formula:
STEP ONE: Determine the school corporation in which the eligible student has legal settlement.
STEP TWO: Determine the amount of state tuition support that the school corporation identified under STEP ONE is eligible to receive under IC 20-43-6 for the state fiscal year in which the immediately preceding school year begins. The amount does not include amounts provided for special education grants under IC 20-43-7, career and technical education grants under IC 20-43-8, grants under IC 20-43-10, or an academic performance grant under IC 20-43-10.5.
STEP THREE: Determine the result of:
(A) the STEP TWO amount; divided by
(B) the current ADM (as defined in IC 20-43-1-10) for the school corporation identified under STEP ONE for the state fiscal year used in STEP TWO.
(b) An eligible student may choose to receive special education services from the school corporation required to provide the special education services to the eligible student under 511 IAC 7-34-1. However, if an eligible student described in subsection (a) chooses not to receive special education or related services from a school corporation required to provide the services to the eligible student under 511 IAC 7-34-1, the ESA annual grant amount for the eligible student shall, in addition to the amount described in subsection (a), include the amount the school corporation would receive under IC 20-43-7 for the eligible student if the eligible student attended the school corporation.
(c) The ESA annual grant amounts provided in subsection (a) shall be rounded as provided in IC 20-43-3-1(4).
As added by P.L.165-2021, SEC.180. Amended by P.L.201-2023, SEC.224.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-4-b. Calculation of Annual Grant Amount

Note: This version of section amended by P.L.202-2023, SEC.53, effective 7-1-2023. See also preceding version of this section amended by P.L.201-2023, SEC.224, effective 6-29-2023.
Sec. 4. (a) Subject to sections 5 and 10 of this chapter, the annual grant amount under section 2 of this chapter for an eligible student equals, subject to subsection (b), ninety percent (90%) of the amount determined in the last STEP of the following formula:
STEP ONE: Determine the school corporation in which the eligible student has legal settlement.
STEP TWO: Determine the amount of state tuition support that the school corporation identified under STEP ONE is eligible to receive under IC 20-43-6 for the state fiscal year in which the immediately preceding school year begins. The amount does not include amounts provided for special education grants under IC 20-43-7, career and technical education grants under IC 20-43-8, or grants under IC 20-43-10.
STEP THREE: Determine the result of:
(A) the STEP TWO amount; divided by
(B) the current ADM (as defined in IC 20-43-1-10) for the school corporation identified under STEP ONE for the state fiscal year used in STEP TWO.
(b) An eligible student may choose to receive special education services from the school corporation required to provide the special education services to the eligible student under 511 IAC 7-34-1. However, if an eligible student described in subsection (a) chooses not to receive special education or related services from a school corporation required to provide the services to the eligible student under 511 IAC 7-34-1, the ESA annual grant amount for the eligible student shall, in addition to the amount described in subsection (a), include the amount the school corporation would receive under IC 20-43-7 for the eligible student if the eligible student attended the school corporation.
(c) The ESA annual grant amounts provided in subsection (a) shall be rounded as provided in IC 20-43-3-1(4).
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.53.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-5. Proration of Grant Amount

Sec. 5. If an eligible student's agreement under section 1 of this chapter is in effect for less than an entire school year, the ESA annual grant amount provided under section 2 of this chapter for that school year shall be reduced on a prorated basis in a manner prescribed by the treasurer of state to reflect the length of the agreement. In the event an eligible student's ESA account is terminated because the eligible student enrolls in a school that receives tuition support under IC 20-43, the balance in the ESA account at the time the ESA account is terminated shall be transferred to the school corporation or charter school in which the eligible student enrolls. In the event that special education grant funding under section 4(b) of this chapter has been deposited into the eligible student's ESA account but the eligible student subsequently begins receiving special education services from a school that receives funding under IC 20-43, the balance in the ESA account up to the amount deposited under section 4(b) of this chapter shall be transferred to the school corporation or charter school that provides the special education services to the student.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.54.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-6. Notice to Parent; Written Explanation of Authorized Uses

Sec. 6. Upon entering into or renewing an agreement under this chapter, the treasurer of state shall provide to the parent of an eligible student or an emancipated eligible student a written explanation of the authorized uses of the money in the ESA account and the responsibilities of the parent of an eligible student or an emancipated eligible student and the treasurer of state regarding an ESA account established under section 1 of this chapter.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.55.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-7. Limitation on Use of Grant Amount for Transportation Fees

Sec. 7. A parent of an eligible student may use not more than seven hundred fifty dollars ($750) of the ESA annual grant amount received under this chapter each school year for fees for transportation paid to a fee-for-service transportation provider for the eligible student to travel to and from an approved service provider. However, the treasurer of state, in consultation with the department, shall establish criteria and a process by which a parent of an eligible student may receive a waiver from the limit imposed on transportation fees under this section.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.56.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-8. Payment of Esa Qualified Expenses From Other Sources

Sec. 8. This chapter does not prohibit a parent of an eligible student or an emancipated eligible student from making a payment for any ESA qualified expense from a source other than the eligible student's ESA account. The parent of an eligible student or an emancipated eligible student is responsible for the payment of any tuition required by a qualified school that is not paid from the eligible student's ESA account.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.57.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-9. Payment Refunds

Sec. 9. An ESA participating entity or CSA participating entity that receives a payment for an ESA qualified expense may not refund any part of the payment directly to the parent of the eligible student or the emancipated eligible student. Any refund provided by:
(1) an ESA participating entity; or
(2) a CSA participating entity if an eligible student participates in the CSA program;
shall be deposited into the eligible student's ESA account.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.58.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-10. Freezing of an Account; Notice; Petition; Termination

Sec. 10. (a) The treasurer of state shall freeze the ESA account established under section 1 of this chapter of any parent of an eligible student or an emancipated eligible student who:
(1) fails to comply with the terms of the agreement established under section 1 of this chapter;
(2) fails to comply with applicable laws or regulations; or
(3) substantially misuses funds in the ESA account.
(b) The treasurer of state shall send written notice to the parent of the eligible student or the emancipated eligible student stating the reason for the freeze under subsection (a). The treasurer of state may also send notice to the attorney general or the prosecuting attorney in the county in which the parent of the eligible student or the emancipated eligible student resides if the treasurer of state believes a crime has been committed or a civil action relating to the ESA account is necessary.
(c) A parent of an eligible student or an emancipated eligible student whose ESA account has been frozen under subsection (a) may petition the treasurer of state for redetermination of the decision under subsection (a) within thirty (30) days after the date the treasurer of state sends notice to the parent of the eligible student or the emancipated eligible student under subsection (b). The petition must contain a written explanation stating why the treasurer of state was incorrect in freezing the ESA account under subsection (a). If the treasurer of state does not receive a timely submitted petition from a parent of an eligible student or an emancipated eligible student under this subsection, the treasurer of state shall terminate the ESA account.
(d) The treasurer of state shall review a petition received under subsection (c) within fifteen (15) business days of receipt of the petition and issue a redetermination letter to the parent of the eligible student or the emancipated eligible student. If the treasurer of state overturns the treasurer of state's initial decision under subsection (a), the treasurer of state shall immediately unfreeze the ESA account. If the treasurer of state affirms the decision under subsection (a), the treasurer of state shall give notice of the affirmation to the parent of the eligible student or the emancipated eligible student and terminate the ESA account.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.59.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-11. Public School Not Required to Provide Services

Sec. 11. Notwithstanding 511 IAC 7-34-1(d)(4), a public school is not required to make available special education and related services to an eligible student if the eligible student receives funds under section 2 of this chapter and the special education services are provided to the eligible student by the ESA participating entity. This section may not be construed as a restriction or limitation on any of the rights, benefits, and protections granted to an individual under the federal Individuals with Disabilities Education Improvement Act of 2004 (20 U.S.C. 1400 et seq.).
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.60.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4. Account Program Fund and Accounts › 20-51.4-4-12. Tax Treatment; Qualification for Other Programs

Sec. 12. Distributions made to an ESA account under section 2 of this chapter or money in the ESA account may not be treated as income or a resource for purposes of qualifying for any other federal or state grant or program administered by the state or a political subdivision.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.61.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-2. Termination of Account; Funds Revert; Distribution Tax Exempt; Student Test Number

Sec. 2. (a) An agreement entered into under section 1 of this chapter terminates automatically for a career scholarship student if:
(1) the career scholarship student no longer resides in Indiana while the career scholarship student is eligible to receive grants under section 3 of this chapter; or
(2) the CSA account is not renewed within three hundred ninety-five (395) days after the date the CSA account was either established or last renewed.
If a CSA account is terminated under this section, money in the career scholarship student's CSA account, including any interest accrued, reverts to the state general fund.
(b) An agreement made under section 1 of this chapter for a career scholarship student while the career scholarship student is in grades 10 through 12 may be terminated before the end of the school year if the parent of the career scholarship student or the emancipated career scholarship student notifies the treasurer of state in a manner specified by the treasurer of state.
(c) A distribution made to a CSA account or ESA account, as applicable, under section 3 of this chapter is considered tax exempt as long as the distribution is used for:
(1) a CSA qualified expense; or
(2) an ESA qualified expense if the career scholarship student is participating in the ESA program.
The amount is subtracted from the definition of "adjusted gross income" under IC 6-3-1-3.5 to the extent the distribution used for the CSA qualified expense or ESA qualified expense, as applicable, is included in the taxpayer's adjusted federal gross income under the Internal Revenue Code.
(d) If a career scholarship student does not have a student test number, the department shall establish a student test number as described in IC 20-19-3-9.4 for the career scholarship student. The treasurer of state shall provide the department information necessary for the department to comply with this subsection.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-3. Eligibility for Grant Amount; Termination of an Account

Sec. 3. (a) A career scholarship student who currently maintains a CSA account or an ESA account and participates in the CSA program is entitled to an annual grant amount for each school year until the student:
(1) graduates; or
(2) obtains:
(A) a certificate of completion under the student's individualized education program; or
(B) an Indiana high school equivalency diploma under IC 22-4.1-18.
(b) A career scholarship student may not receive a grant under this section after graduating, receiving an Indiana high school equivalency diploma, or obtaining a certificate of completion. The CSA annual grant amount shall be paid from the CSA program fund. The treasurer of state, with notice to the department, shall deposit the CSA annual grant amount under this section, in quarterly deposits, into a career scholarship student's:
(1) CSA account; or
(2) ESA account if the student participates in the ESA program;
in a manner established by the treasurer of state.
(c) Except as provided in subsection (d), at the end of the year in which a CSA account is established, the parent of a career scholarship student or the emancipated career scholarship student may roll over for use in a subsequent year a maximum of one thousand dollars ($1,000). However, for each year thereafter, the parent of the career scholarship student or emancipated eligible student may roll over one thousand dollars ($1,000) plus any amount rolled over in a previous year.
(d) A career scholarship student's CSA account shall terminate the later of:
(1) the date the student graduates high school or obtains an Indiana high school equivalency diploma; or
(2) July 1 of the year in which the student graduates high school or obtains an Indiana high school equivalency diploma.
Any money, including interest that remains in the career scholarship student's CSA account when it terminates under this subsection, reverts to the state general fund.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-4. Career Scholarship Account Program Fund; Uses; Administration

Sec. 4. (a) The career scholarship account program fund is established for the purpose of providing grants to career scholarship students under the CSA program.
(b) The treasurer of state shall administer the CSA program fund.
(c) The CSA program fund consists of the following:
(1) Appropriations by the general assembly.
(2) Interest deposited in the CSA program fund under subsection (d).
(3) Amounts transferred to the CSA program fund from the career scholarship account administration fund under section 5(e) of this chapter.
(d) The treasurer of state shall invest money in the CSA program fund not currently needed to meet the obligations of the CSA program fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the CSA program fund.
(e) Money in the CSA program fund at the end of a state fiscal year reverts to the state general fund.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-5. Career Scholarship Account Administration Fund; Uses; Administration of the Program; Permitted Transfer of Funds

Sec. 5. (a) The career scholarship account administration fund is established for the purpose of accepting money for the CSA program to support administration of the CSA program.
(b) The treasurer of state shall administer the fund.
(c) The fund consists of the following:
(1) Administration fees deposited in the fund under IC 20-51.4-3-7(c).
(2) Interest deposited in the fund under subsection (d).
(d) The treasurer of state shall invest money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.
(e) The treasurer of state may transfer any funds held in the fund to the CSA program fund established by section 4 of this chapter at any time for the purpose of the CSA program fund.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-5.3. Career Scholarship Account Donation Fund; Administration of the Fund

Sec. 5.3. (a) The career scholarship account donation fund is established for the purpose of accepting donations for the career scholarship account program to support administration of the program.
(b) The treasurer of state shall administer the fund.
(c) The fund consists of the following:
(1) Donations, gifts, and money received from any other source, including transfers from other funds or accounts.
(2) Interest deposited in the fund under subsection (d).
(d) The treasurer of state shall invest money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.
(e) The treasurer of state may transfer any funds held in the fund to the career scholarship account program fund established by section 4 of this chapter at any time for the purpose of that fund.
(f) Money in the fund is continuously appropriated for purposes of the fund.
(g) Money in the fund at the end of a state fiscal year does not revert to the state general fund but remains in the fund for the purposes of the fund.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-6. Designation and Approval of Sequences, Courses, Modern Youth Apprenticeships, Apprenticeships, and Programs of Study; Identifying and Recommending Skill Competency; Review; Revocation of Approval

Sec. 6. (a) The department shall, in consultation with the commission for higher education, designate and approve the following for grants under this chapter:
(1) Course sequences.
(2) Career courses.
(3) Modern youth apprenticeships.
(4) Apprenticeships or apprenticeship programs (as defined in IC 20-43-8-0.3).
(5) Programs of study leading to industry recognized credentials.
(b) The department shall provide to the treasurer of state information concerning the designated and approved sequences, courses, apprenticeships, and programs of study under subsection (a).
(c) A CSA participating entity may identify and recommend a skill competency learned during a course sequence, career course, modern youth apprenticeship, apprenticeship or apprenticeship program (as defined in IC 20-43-8-0.3), or a program of study leading to industry recognized credentials that has been approved under subsection (a) to the department for inclusion in the skill competency list maintained by the department under IC 20-19-3-28.5.
(d) The department shall approve a sequence, course, modern youth apprenticeship, apprenticeship, or program of study under subsection (a) that:
(1) culminates in an approved credential; and
(2) is offered by an employer that has partnered with an approved intermediary (as defined in IC 21-18-19-3) to offer the sequence, course, modern youth apprenticeship, apprenticeship, or program of study.
(e) The department may:
(1) periodically review the approval of a sequence, course, modern youth apprenticeship, apprenticeship, or program of study under subsection (d); and
(2) revoke an initial approval under subsection (d) after a period of not less than three (3) years if the sequence, course, modern youth apprenticeship, apprenticeship, or program of study fails to achieve an adequate outcome, as determined by the department, in consultation with the commission for higher education.
In determining whether a sequence, course, modern youth apprenticeship, apprenticeship, or program of study has failed to achieve an adequate outcome, the department shall consider the outcomes listed in IC 20-19-3-22.3.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-7. Aligned With Graduation Plan Requirement

Sec. 7. (a) Beginning July 1, 2025, a career scholarship student may only receive a grant amount for a sequence, course, apprenticeship, or program of study described in section 6(a) of this chapter that aligns with the career scholarship student's graduation plan.
(b) The commission for higher education may contract with one (1) or more entities to:
(1) establish graduation plans with career scholarship students who have not established graduation plans with a school corporation or school; and
(2) discuss sequence, course, apprenticeship, and program of study opportunities with career scholarship students.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-8. Notice to Parent; Written Explanation of Authorized Uses

Sec. 8. Upon entering into or renewing an agreement under this chapter, the treasurer of state shall provide to the parent of a career scholarship student or an emancipated career scholarship student a written explanation of the authorized uses of the money in the CSA account and the responsibilities of the parent of a career scholarship student or an emancipated career scholarship student and the treasurer of state regarding a CSA account established under section 1 of this chapter or participation in the CSA program with an ESA account, if applicable.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-9. Payment of Csa Qualified Expenses From Other Sources

Sec. 9. (a) This chapter does not prohibit a parent of a career scholarship student or an emancipated career scholarship student from making a payment for any CSA qualified expense from a source other than the career scholarship student's CSA account.
(b) The parent of a career scholarship student or an emancipated career scholarship student is responsible for the payment of any tuition or required fees for a sequence, course, apprenticeship, or program of study designated and approved under section 6(a) of this chapter that is not paid from the career scholarship student's CSA account.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-10. Payment Refunds

Sec. 10. A CSA participating entity that receives a payment for a CSA qualified expense may not refund any part of the payment directly to the parent of the career scholarship student or the emancipated career scholarship student. Any refund provided by a CSA participating entity shall be deposited into the career scholarship student's CSA account or ESA account, as applicable.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-11. Freezing of an Account; Notice; Petition; Termination

Sec. 11. (a) The treasurer of state shall freeze the CSA account established under section 1 of this chapter of any parent of a career scholarship student or emancipated career scholarship student who:
(1) fails to comply with the terms of the agreement established under section 1 of this chapter;
(2) fails to comply with applicable laws or regulations; or
(3) substantially misuses funds in the CSA account.
(b) The treasurer of state shall send written notice to the parent of the career scholarship student or the emancipated career scholarship student stating the reason for the freeze under subsection (a). The treasurer of state may also send notice to the attorney general or the prosecuting attorney in the county in which the parent of the career scholarship student or the emancipated career scholarship student resides if the treasurer of state believes a crime has been committed or a civil action relating to the CSA account is necessary.
(c) A parent of a career scholarship student or an emancipated career scholarship student whose CSA account has been frozen under subsection (a) may petition the treasurer of state for redetermination of the decision under subsection (a) within thirty (30) days after the date the treasurer of state sends notice to the parent of the career scholarship student or the emancipated career scholarship student under subsection (b). The petition must contain a written explanation stating why the treasurer of state was incorrect in freezing the CSA account under subsection (a).
(d) If the treasurer of state does not receive a timely submitted petition from a parent of a career scholarship student or an emancipated career scholarship student under subsection (c), the treasurer of state shall terminate the CSA account.
(e) The treasurer of state shall review a petition received under subsection (c) within fifteen (15) business days of receipt of the petition and issue a redetermination letter to the parent of the career scholarship student or the emancipated career scholarship student.
(f) If the treasurer of state overturns the treasurer of state's initial decision under subsection (a), the treasurer of state shall immediately unfreeze the CSA account. If the treasurer of state affirms the decision under subsection (a), the treasurer of state shall give notice of the affirmation to the parent of the career scholarship student or the emancipated eligible student and terminate the CSA account.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 4.5. Career Scholarship Account Program Fund and Accounts › 20-51.4-4.5-12. Tax Treatment; Qualification for Other Programs

Sec. 12. Distributions made to a CSA account under section 3 of this chapter or money in the CSA account may not be treated as income or a resource for purposes of qualifying for any other federal or state grant or program administered by the state or a political subdivision.
As added by P.L.202-2023, SEC.62.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5. Participating Entities › 20-51.4-5-1. Intent

Sec. 1. It is the intent of the general assembly to honor the autonomy of nonpublic schools that choose and are authorized to become ESA participating entities under this article. A nonpublic eligible school is not an agent of the state or federal government, and therefore:
(1) the treasurer of state, state board, department, or any other state agency may not in any way regulate the educational program of a nonpublic school that accepts money from an ESA account under this article, including the regulation of curriculum content, religious instruction or activities, classroom teaching, teacher and staff hiring requirements, and other activities carried out by the nonpublic school;
(2) the creation of the ESA program does not expand the regulatory authority of the state or the state's officers to impose additional regulation of nonpublic schools beyond those necessary to enforce the requirements of the ESA program; and
(3) an accredited nonpublic school that is an ESA participating entity may provide for the educational needs of students without governmental control.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.63.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5. Participating Entities › 20-51.4-5-2. Application Process for Esa Participating Entities; Requirements

Sec. 2. (a) The following individuals or entities may become an ESA participating entity by submitting an application to the treasurer of state in a manner prescribed by the treasurer of state:
(1) A qualified school.
(2) An individual who or tutoring agency that provides private tutoring.
(3) An individual who or entity that provides services to a student with a disability in accordance with an individualized education program developed under IC 20-35 or a service plan developed under 511 IAC 7-34 or generally accepted standards of care prescribed by the eligible student's treating physician.
(4) An individual who or entity that offers a course or program to an eligible student.
(5) A licensed occupational therapist.
(6) Entities that provide assessments.
(b) The treasurer of state shall approve an application submitted under subsection (a) if the individual or entity meets the criteria to serve as an ESA participating entity.
(c) If it is reasonably expected by the treasurer of state that an ESA participating entity will receive, from payments made under the ESA program, more than fifty thousand dollars ($50,000) during a particular school year, the ESA participating entity shall, on or before a date prescribed by the treasurer of state provide the treasurer of state evidence, in a manner prescribed by the treasurer of state, indicating that the ESA participating entity has unencumbered assets sufficient to pay the treasurer of state an amount equal to the amount expected to be paid to the ESA participating entity under the ESA program during the particular school year.
(d) Each ESA participating entity that accepts payments made from an ESA account under this article shall provide a receipt to the parent of an eligible student or to the emancipated eligible student for each payment made.
As added by P.L.165-2021, SEC.180. Amended by P.L.132-2022, SEC.8; P.L.202-2023, SEC.64.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5. Participating Entities › 20-51.4-5-3. Statewide Assessment

Sec. 3. (a) Each qualified school that is an ESA participating entity that accepts payments for tuition and fees made from an ESA account under the ESA program shall administer to its eligible students, for the applicable grade levels as provided under IC 20-32-5.1, the statewide assessment unless otherwise prescribed by the eligible student's:
(1) individualized education program;
(2) service plan developed under 511 IAC 7-34;
(3) choice special education plan developed under 511 IAC 7-49; or
(4) plan developed under Section 504 of the federal Rehabilitation Act of 1973, 29 U.S.C. 794.
(b) Upon receipt of the statewide assessment test results, the department shall, subject to the federal Family Educational Rights and Privacy Act (20 U.S.C. 1232g) and any regulations adopted under that act:
(1) aggregate the statewide assessment test results according to the grade level, gender, race, and family income level of all eligible students; and
(2) make the results determined under subdivision (1) available on the department's website.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.65.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5. Participating Entities › 20-51.4-5-4. Revocation of Esa Participating Entity's Status; Notice

Sec. 4. (a) The treasurer of state may refuse to allow an ESA participating entity to continue participation in the ESA program and revoke the ESA participating entity's status as an ESA participating entity if the treasurer of state determines that the ESA participating entity accepts payments made from an ESA account under this article and:
(1) has failed to provide any educational service required by state or federal law to an eligible student receiving instruction from the ESA participating entity; or
(2) has routinely failed to meet the requirements of an ESA participating entity under the ESA program.
(b) If the treasurer of state revokes an ESA participating entity's status as an ESA participating entity in the ESA program, the treasurer of state shall provide notice of the revocation within thirty (30) days of the revocation to each parent of an eligible student and to each emancipated eligible student receiving instruction from the ESA participating entity who has paid the ESA participating entity from the eligible student's ESA account.
(c) The treasurer of state may permit a former ESA participating entity described in subsection (a) to reapply with the treasurer of state for authorization to be an ESA participating entity on a date established by the treasurer of state, which may not be earlier than one (1) year after the date on which the former ESA participating entity's status as an ESA participating entity was revoked under subsection (a). The treasurer of state may establish reasonable criteria or requirements that the former ESA participating entity must meet before being reapproved by the treasurer of state as an ESA participating entity.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.66.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5. Participating Entities › 20-51.4-5-5. Esa Participating Entities; Charges and Receipts

Sec. 5. An approved ESA participating entity:
(1) may not charge an eligible student participating in the ESA program an amount greater than a similarly situated student who is receiving the same or similar services; and
(2) shall provide a receipt to a parent of an eligible student or an emancipated eligible student for each ESA qualified expense charged for education or related services provided to the eligible student.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.67.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5. Participating Entities › 20-51.4-5-6. Internet List of Esa Participating Entities

Sec. 6. The treasurer of state shall annually make available on the treasurer of state's website a list of ESA participating entities.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.68.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5.5. Csa Participating Entities › 20-51.4-5.5-1. Approval of Individuals and Entities as Csa Participating Entities

Sec. 1. The commission for higher education shall, in consultation with the department, approve individuals and entities that provide sequences, courses, apprenticeships, or programs of study designated and approved under IC 20-51.4-4.5-6(a) as CSA participating entities under this article.
As added by P.L.202-2023, SEC.69.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5.5. Csa Participating Entities › 20-51.4-5.5-2. Application; Requirements

Sec. 2. To become a CSA participating entity, an individual or entity described in section 1 of this chapter must:
(1) submit an application to the commission for higher education in a manner prescribed by the commission for higher education;
(2) offer a sequence, course, apprenticeship, or program of study designated and approved under IC 20-51.4-4.5-6(a) for enrollment by career scholarship students; and
(3) meet any other requirements established by the commission for higher education.
As added by P.L.202-2023, SEC.69.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5.5. Csa Participating Entities › 20-51.4-5.5-3. Approval of Application

Sec. 3. The commission for higher education shall approve an application submitted under section 2 of this chapter if the individual or entity meets the criteria to serve as a CSA participating entity.
As added by P.L.202-2023, SEC.69.
2023 Indiana Code › Title 20. Education › Article 51.4. Indiana Education Scholarship Account Program › Chapter 5.5. Csa Participating Entities › 20-51.4-5.5-4. Evidence of Unencumbered Assets; Receipt

Sec. 4. (a) If it is reasonably expected by the commission for higher education that a CSA participating entity will receive, from payments made under the CSA program, more than fifty thousand dollars ($50,000) during a particular school year, the CSA participating entity shall, on or before a date prescribed by the treasurer of state, provide the treasurer of state evidence, in a manner prescribed by the treasurer of state, indicating that the CSA participating entity has unencumbered assets sufficient to pay the treasurer of state an amount equal to the amount expected to be paid to the CSA participating entity under the CSA program during the particular school year.
(b) Each CSA participating entity that accepts payments made from a CSA account under this article shall provide a receipt to the parent of a career scholarship student or to the emancipated career scholarship student for each payment made.
As added by P.L.202-2023, SEC.69.