TCA 49-6-2603
Eligibility to participate in education savings account program – Participation by student
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What does this charge mean?
Eligibility to participate in education savings account program – Participation by student.
Penalty Details
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Penalty SummaryClassification not specified
(a) To participate in the program, a parent of an eligible student who is seventeen (17) years of age or younger, or an eligible student who has reached the age of eighteen (18) must agree in writing to: Ask a legal question, get an answer ASAP!(A) An institution operated by: (i) The board of trustees of the University of Tennessee. See Tennessee Code 49-6-2602Eligible student: means a resident of this state who: (A)(i) Was previously enrolled in and attended a Tennessee public school for the one (1) full school year immediately preceding the school year for which the student receives an education savings account. See Tennessee Code 49-6-2602ESA: means an education savings account created by this part. See Tennessee Code 49-6-2602Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.High school: means a school in which any combination of grades nine through twelve (9-12) are taught. See Tennessee Code 49-6-2602Legacy: A gift of property made by will.Legacy student: means a participating student who:(A)(i) Graduates from high school. See Tennessee Code 49-6-2602Parent: means the parent, guardian, person who has custody of the child, or individual who has caregiving authority under §. See Tennessee Code 49-6-2602Participating school: means a private school, as defined by §. See Tennessee Code 49-6-2602Participating student: means : (A) An eligible student who is seventeen (17) years of age or younger and whose parent is participating in the education savings account program. See Tennessee Code 49-6-2602Program: means the education savings account program created in this part. See Tennessee Code 49-6-2602Provider: means an individual or business that provides educational services in accordance with this part and that meets the requirements established by the department of education and the state board of education. See Tennessee Code 49-6-2602State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105State board: means the state board of education. See Tennessee Code 49-6-2602Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105(1) Ensure the provision of an education for the participating student that satisfies the compulsory school attendance requirement provided in § 49-6-3001(c)(1) through enrollment in a private school, as defined in § 49-6-3001(c)(3)(A)(iii), that meets the requirements established by the department and the state board for a Category I, II, or III private school; (2) Not enroll the participating student in a public school while participating in the program; (3) Release the LEA in which the participating student resides from all obligations to educate the participating student while participating in the program. Participation in the program has the same effect as a parental refusal to consent to the receipt of services under the Individuals with Disabilities Education Act (IDEA) (20 U.S.C. § 1414); (4) Only use the funds deposited in a participating student’s ESA for one (1) or more of the following expenses of the student: (A) Tuition or fees at a participating school; (B) Textbooks required by a participating school; (C) Tutoring services provided by a tutor or tutoring facility that meets the requirements established by the department and the state board; (D) Fees for transportation to and from a participating school or educational provider paid to a fee-for-service transportation provider; (E) Fees for early postsecondary opportunity courses and examinations required for college admission; (F) Computer hardware, technological devices, or other technology fees approved by the department, if the computer hardware, technological device, or technology fee is used for the student’s educational needs and is purchased through a participating school, private school, or provider; (G) School uniforms, if required by a participating school; (H) Tuition and fees for summer education programs and specialized afterschool education programs, as approved by the department, which do not include afterschool childcare; (I) Tuition and fees at an eligible postsecondary institution; (J) Textbooks required by an eligible postsecondary institution; (K) Educational therapy services provided by therapists that meet the requirements established by the department and the state board; or (L) Fees for the management of the ESA by a private or nonprofit financial management organization, as approved by the department. The fees must not exceed two percent (2%) of the funds deposited in a participating student’s ESA in a fiscal year; and (5) Verify that the student’s household income meets the requirements of § 49-6-2602(3
View on official sourceLast verified: Feb 25, 2026
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TCA Section49-6-2603