Sec. 1. (a) The following individuals, organizations, or entities may become a participating entity by submitting an application to the department in a manner prescribed by the department:

(1) An organization or tutoring agency that provides private tutoring.

(2) An organization 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 enrichment student’s treating physician.

(3) An organization or entity that offers a course or program to an enrichment student.

(4) An organization or entity that provides or offers a qualified expense.

(5) Community based organizations.

(6) Philanthropic organizations.

(7) Institutions of higher education.

(8) Prospective, current, and retired teachers.

     (b) Upon completion of services by a participating entity, the participating entity must provide the enrichment student’s school with a summary of services performed by the participating entity for the enrichment student, including any assessment results or other information used to evaluate the enrichment student’s progress to demonstrate that learning recovery has occurred.

     (c) The department may approve an application submitted under subsection (a) if the individual, organization, or entity meets the criteria to serve as a participating entity.

     (d) Each participating entity that accepts payments made from an account under this article shall provide a receipt to the parent of an enrichment student for each payment made.

As added by P.L.168-2022, SEC.22.