Iowa Administrative Code › Agency 281 - Education Department › Title II - Accredited Schools and School Districts › Chapter 20 - Students First Act-education Savings Accounts › Rule 281-20.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
(1) "Annual income"
				means the same as line 4 of Form 2023 IA 1040 (Iowa taxable income). In
				calculating annual income, the department shall use information from the last
				year's state tax form and need not include income of individuals who have no
				legal obligation to provide support to the student unless said individual is
				married to the parent or guardian who is responsible for financially supporting
				the student. If "annual income" cannot be clearly determined through review of
				the submitted tax return, the department director has authority to request
				additional information and determine eligibility. The department director may
				consider income reductions after the filing of the preceding year's tax return.
				This subrule applies only for school years beginning July 1, 2023, and July 1,
				2024; it will cease to be applicable by operation of law on July 1,
				2025.
(2) "Department" means the
				department of education.
(3)
				"Full-time" means enrollment at a nonpublic school with a minimum school
				calendar that meets the requirement of Iowa Code section
				279.10 for at least 75 percent
				of the school's definition of "full-time."
(4) "Household" means the number of people
				who reside together and who are related by birth, marriage, adoption, legal
				guardianship, or placement in the home through a state agency. "Household"
				includes parents, student applicants, and other children who share at least one
				parent by birth, by adoption, by a parent's current marriage, or by placement
				in the home through a state agency. A parent on military duty is considered to
				be residing in the household. If "household" cannot be clearly determined
				through review of the submitted tax return, the department director has
				authority to request additional information and determine eligibility. This
				subrule applies only for school years beginning July 1, 2023, and July 1, 2024;
				it will cease to be applicable by operation of law on July 1, 2025.
(5) "Nonpublic school" means the same as
				defined in Iowa Code section
				285.16.
(6) "Qualified educational expenses" means
				the same as defined in Iowa Code section
				257.11B(1)
"b"
as enacted by 2023 Iowa Acts, House File 68, section 7.
a. For purposes of this subrule, an
				approvable provider of "educational therapies" is qualified by recognized
				training and education to provide those educational therapies. To prevent
				waste, fraud, and abuse, "educational therapies" does not include therapies
				provided by the student's family. For purposes of this subrule, "family"
				includes parents, step-parents, guardians, siblings, half siblings,
				step-siblings, grandparents, step-grandparents, aunts, uncles, or first
				cousins.
b. For purposes of this
				subrule, approvable "online education programs" means online education programs
				provided by online education providers approved by the department under
				281-Chapter 15.
c. For purposes of
				this subrule, an approvable provider of "vocational and life skills education"
				is any entity approved by the department or any other unit of state government
				to provide the vocational and life skills education sought.
d. For purposes of this subrule, an
				approvable "accredited provider" is any individual or organization holding a
				credential issued by the Iowa board of educational examiners or any other
				credential issued by the state of Iowa to provide the service at issue. For
				purposes of this paragraph, paraprofessionals or assistants are sufficiently
				trained if they hold a credential issued under Iowa Code section
				272.12 or if they have received
				training and education deemed sufficient by their supervising
				professional.
e. For purposes of
				this subrule, expenses listed in Iowa Code section
				257.11B(1)
"b"
as enacted by 2023 Iowa Acts, House File 68, section 7, as
				"not included" in the definition of "qualified educational expenses," are not
				eligible for payment.