(a) ESA funds shall only be used for the expenses listed in § 49-6-2603(a)(4).

Terms Used In Tennessee Code 49-6-2607

  • Department: means the department of education. See Tennessee Code 49-6-2602
  • Eligible postsecondary institution: means :
    (A) An institution operated by:
    (i) The board of trustees of the University of Tennessee. See Tennessee Code 49-6-2602
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • ESA: means an education savings account created by this part. See Tennessee Code 49-6-2602
  • Fraud: Intentional deception resulting in injury to another.
  • Parent: means the parent, guardian, person who has custody of the child, or individual who has caregiving authority under §. See Tennessee Code 49-6-2602
  • Participating school: means a private school, as defined by §. See Tennessee Code 49-6-2602
  • Participating 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 49-6-2602
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Provider: 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 49-6-2602
  • State: 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 1-3-105
(b) The department shall establish and maintain separate ESAs for each participating student and shall verify that the uses of ESA funds are permitted under § 49-6-2603(a)(4) and institute fraud protection measures. Use of ESA funds on tuition and fees, computer hardware or other technological devices, tutoring services, educational therapy services, summer education programs and specialized afterschool education programs, and any other expenses identified by the department must be preapproved by the department. Preapproval shall be requested by completing and submitting the department’s preapproval form. The department shall develop processes to effectuate this subsection (b).
(c) To document compliance with subsection (a), participating schools, providers, and eligible postsecondary institutions shall provide parents of participating students or participating students, as applicable, with a receipt for all expenses paid to the participating school, provider, or eligible postsecondary institution using ESA funds.
(d) A participating school, provider, or eligible postsecondary institution shall not, in any manner, refund, rebate, or share funds from an ESA with a parent of a participating student or a participating student. The department shall establish a process for funds to be returned to an ESA by a participating school, provider, or eligible postsecondary institution.
(e) To ensure the safety and equitable treatment of participating students, participating schools shall:

(1) Comply with all state and federal health and safety laws applicable to nonpublic schools;
(2) Certify that the participating school will not discriminate against participating students or applicants on the basis of race, color, or national origin;
(3) Comply with § 49-5-202;
(4) Conduct criminal background checks on employees; and
(5) Exclude from employment:

(A) Any person who is not permitted by state law to work in a nonpublic school; and
(B) Any person who might reasonably pose a threat to the safety of students.
(f) An LEA shall provide a participating school that has admitted a participating student with a complete copy of the participating student’s school records in the LEA’s possession to the extent permitted by state and federal student privacy laws.