{"data":{"id":"us-ar/ark.-code-ann.-6-18-2503","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 6-18-2503","heading":"Definitions","body":"As used in this subchapter: (1) \"Account\" means an account that is comprised of funds deposited on behalf of a participating student to pay for qualifying educational expenses; (2) \"Account funds\" means the funds deposited into an account on behalf of a participating student; (3) \"Curriculum\" means a complete course of study for a particular content area or grade level; (4) \"Eligible student\" means a resident of the State of Arkansas who is eligible to enroll in a public elementary or secondary school, subject to the timeline and parameters established under §§ 6-18-2506 and 6-18-2507 ; (5) \"Full academic curriculum\" means all required core courses, or the equivalent, as are offered in traditional public schools; (6) \"Full academic year\" means at least one hundred seventy-eight (178) days of instruction or the equivalent number of hours to what is offered in traditional public schools; (7) \"Parent\" means: (A) A biological or adoptive parent; (B) Legal guardian or custodian; (C) Persons standing in loco parentis to a student; or (D) Another person with legal authority to act on behalf of an eligible student; (8) \"Participating school\" means a private elementary school or private secondary school that: (A) Offers enrolled students a full academic curriculum and full academic year experience; and (B) Receives payments from Arkansas Children's Educational Freedom Account Program accounts to provide goods and services that are covered as qualifying expenses under this subchapter; (9) \"Participating service provider\" means a person or an entity, including a participating public or private school, that receives payments from program accounts to provide goods and services that are covered as qualifying expenses under this subchapter; (10) \"Participating student\" means a student: (A) Eligible to participate in the program; and (B) For whom an account has been established under this subchapter; and (11) \"Qualifying expenses\" means: (A) (i) For the 2023-2024 school year, \"qualifying expenses\" shall include: (a) Tuition; (b) Fees; (c) The cost of testing under this subchapter; (d) The cost of required school uniforms, if any, at a participating school; and (e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to: (1) Supplies; (2) Equipment; (3) Access to technology; and (4) Services provided by or at the participating school. (ii) \"Qualifying expenses\" shall not mean optional expenses payable to a third party; and (B) Beginning with the 2024-2025 school year and each year thereafter, \"qualifying expenses\" shall include those listed under subdivision (11)(A) of this section and include the following: (i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school; (ii) Instructional or tutoring services; (iii) Curriculum; (iv) Supplemental materials or supplies required by a course of study for a particular content area; (v) Fees for: (a) Courses and associated examinations for college credit; and (b) Any examination related to postsecondary educational institution admission; (vi) Fees for: (a) Courses and associated examinations for career training; and (b) Any examination required in order to obtain an industry-based credential; (vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability; (viii) Fees for account management by participating service providers; (ix) (a) Technological devices used to meet a participating student's educational needs, which shall not include: (1) A television; (2) A video game console or accessory; or (3) Home theater or audio equipment\nccredited practitioner or participating service provider to a participating student who is a student with a disability; (viii) Fees for account management by participating service providers; (ix) (a) Technological devices used to meet a participating student's educational needs, which shall not include: (1) A television; (2) A video game console or accessory; or (3) Home theater or audio equipment. (b) Technological devices under subdivision (11)(B)(ix) (a) of this section are subject to approval by the Department of Education or a licensed physician; (x) Costs associated with transportation to and from a participating service provider or participating school; and (xi) Any other educational expense approved by the Division of Elementary and Secondary Education. Added by Act 2023, No. 237,§ 42, eff. 3/8/2023.\n\nAs used in this subchapter:\n\n(1) \"Account\" means an account that is comprised of funds deposited on behalf of a participating student to pay for qualifying educational expenses;\n\n(2) \"Account funds\" means the funds deposited into an account on behalf of a participating student;\n\n(3) \"Curriculum\" means a complete course of study for a particular content area or grade level;\n\n(4) \"Eligible student\" means a resident of the State of Arkansas who is eligible to enroll in a public elementary or secondary school, subject to the timeline and parameters established under §§ 6-18-2506 and 6-18-2507 ;\n\n(5) \"Full academic curriculum\" means all required core courses, or the equivalent, as are offered in traditional public schools;\n\n(6) \"Full academic year\" means at least one hundred seventy-eight (178) days of instruction or the equivalent number of hours to what is offered in traditional public schools;\n\n(7) \"Parent\" means: (A) A biological or adoptive parent; (B) Legal guardian or custodian; (C) Persons standing in loco parentis to a student; or (D) Another person with legal authority to act on behalf of an eligible student;\n\n(A) A biological or adoptive parent;\n\n(B) Legal guardian or custodian;\n\n(C) Persons standing in loco parentis to a student; or\n\n(D) Another person with legal authority to act on behalf of an eligible student;\n\n(8) \"Participating school\" means a private elementary school or private secondary school that: (A) Offers enrolled students a full academic curriculum and full academic year experience; and (B) Receives payments from Arkansas Children's Educational Freedom Account Program accounts to provide goods and services that are covered as qualifying expenses under this subchapter;\n\n(A) Offers enrolled students a full academic curriculum and full academic year experience; and\n\n(B) Receives payments from Arkansas Children's Educational Freedom Account Program accounts to provide goods and services that are covered as qualifying expenses under this subchapter;\n\n(9) \"Participating service provider\" means a person or an entity, including a participating public or private school, that receives payments from program accounts to provide goods and services that are covered as qualifying expenses under this subchapter;\n\n(10) \"Participating student\" means a student: (A) Eligible to participate in the program; and (B) For whom an account has been established under this subchapter; and\n\n(A) Eligible to participate in the program; and\n\n(B) For whom an account has been established under this subchapter; and\nm program accounts to provide goods and services that are covered as qualifying expenses under this subchapter;\n\n(10) \"Participating student\" means a student: (A) Eligible to participate in the program; and (B) For whom an account has been established under this subchapter; and\n\n(A) Eligible to participate in the program; and\n\n(B) For whom an account has been established under this subchapter; and\n\n(11) \"Qualifying expenses\" means: (A) (i) For the 2023-2024 school year, \"qualifying expenses\" shall include: (a) Tuition; (b) Fees; (c) The cost of testing under this subchapter; (d) The cost of required school uniforms, if any, at a participating school; and (e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to: (1) Supplies; (2) Equipment; (3) Access to technology; and (4) Services provided by or at the participating school. (ii) \"Qualifying expenses\" shall not mean optional expenses payable to a third party; and (B) Beginning with the 2024-2025 school year and each year thereafter, \"qualifying expenses\" shall include those listed under subdivision (11)(A) of this section and include the following: (i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school; (ii) Instructional or tutoring services; (iii) Curriculum; (iv) Supplemental materials or supplies required by a course of study for a particular content area; (v) Fees for: (a) Courses and associated examinations for college credit; and (b) Any examination related to postsecondary educational institution admission; (vi) Fees for: (a) Courses and associated examinations for career training; and (b) Any examination required in order to obtain an industry-based credential; (vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability; (viii) Fees for account management by participating service providers; (ix) (a) Technological devices used to meet a participating student's educational needs, which shall not include: (1) A television; (2) A video game console or accessory; or (3) Home theater or audio equipment. (b) Technological devices under subdivision (11)(B)(ix) (a) of this section are subject to approval by the Department of Education or a licensed physician; (x) Costs associated with transportation to and from a participating service provider or participating school; and (xi) Any other educational expense approved by the Division of Elementary and Secondary Education.\n\n(A) (i) For the 2023-2024 school year, \"qualifying expenses\" shall include: (a) Tuition; (b) Fees; (c) The cost of testing under this subchapter; (d) The cost of required school uniforms, if any, at a participating school; and (e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to: (1) Supplies; (2) Equipment; (3) Access to technology; and (4) Services provided by or at the participating school. (ii) \"Qualifying expenses\" shall not mean optional expenses payable to a third party; and\nary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to: (1) Supplies; (2) Equipment; (3) Access to technology; and (4) Services provided by or at the participating school. (ii) \"Qualifying expenses\" shall not mean optional expenses payable to a third party; and\n\n(i) For the 2023-2024 school year, \"qualifying expenses\" shall include: (a) Tuition; (b) Fees; (c) The cost of testing under this subchapter; (d) The cost of required school uniforms, if any, at a participating school; and (e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to: (1) Supplies; (2) Equipment; (3) Access to technology; and (4) Services provided by or at the participating school.\n\n(a) Tuition;\n\n(b) Fees;\n\n(c) The cost of testing under this subchapter;\n\n(d) The cost of required school uniforms, if any, at a participating school; and\n\n(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to: (1) Supplies; (2) Equipment; (3) Access to technology; and (4) Services provided by or at the participating school.\n\n(1) Supplies;\n\n(2) Equipment;\n\n(3) Access to technology; and\n\n(4) Services provided by or at the participating school.\n\n(ii) \"Qualifying expenses\" shall not mean optional expenses payable to a third party; and\n\n(B) Beginning with the 2024-2025 school year and each year thereafter, \"qualifying expenses\" shall include those listed under subdivision (11)(A) of this section and include the following: (i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school; (ii) Instructional or tutoring services; (iii) Curriculum; (iv) Supplemental materials or supplies required by a course of study for a particular content area; (v) Fees for: (a) Courses and associated examinations for college credit; and (b) Any examination related to postsecondary educational institution admission; (vi) Fees for: (a) Courses and associated examinations for career training; and (b) Any examination required in order to obtain an industry-based credential; (vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability; (viii) Fees for account management by participating service providers; (ix) (a) Technological devices used to meet a participating student's educational needs, which shall not include: (1) A television; (2) A video game console or accessory; or (3) Home theater or audio equipment. (b) Technological devices under subdivision (11)(B)(ix) (a) of this section are subject to approval by the Department of Education or a licensed physician; (x) Costs associated with transportation to and from a participating service provider or participating school; and (xi) Any other educational expense approved by the Division of Elementary and Secondary Education.\n\n(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;\n\n(ii) Instructional or tutoring services;\n\n(iii) Curriculum;\n\n(iv) Supplemental materials or supplies required by a course of study for a particular content area;\n\n(v) Fees for: (a) Courses and associated examinations for college credit; and (b) Any examination related to postsecondary educational institution admission;\n\n(a) Courses and associated examinations for college credit; and\nating school;\n\n(ii) Instructional or tutoring services;\n\n(iii) Curriculum;\n\n(iv) Supplemental materials or supplies required by a course of study for a particular content area;\n\n(v) Fees for: (a) Courses and associated examinations for college credit; and (b) Any examination related to postsecondary educational institution admission;\n\n(a) Courses and associated examinations for college credit; and\n\n(b) Any examination related to postsecondary educational institution admission;\n\n(vi) Fees for: (a) Courses and associated examinations for career training; and (b) Any examination required in order to obtain an industry-based credential;\n\n(a) Courses and associated examinations for career training; and\n\n(b) Any examination required in order to obtain an industry-based credential;\n\n(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;\n\n(viii) Fees for account management by participating service providers;\n\n(ix) (a) Technological devices used to meet a participating student's educational needs, which shall not include: (1) A television; (2) A video game console or accessory; or (3) Home theater or audio equipment. (b) Technological devices under subdivision (11)(B)(ix) (a) of this section are subject to approval by the Department of Education or a licensed physician;\n\n(a) Technological devices used to meet a participating student's educational needs, which shall not include: (1) A television; (2) A video game console or accessory; or (3) Home theater or audio equipment.\n\n(1) A television;\n\n(2) A video game console or accessory; or\n\n(3) Home theater or audio equipment.\n\n(b) Technological devices under subdivision (11)(B)(ix) (a) of this section are subject to approval by the Department of Education or a licensed physician;\n\n(x) Costs associated with transportation to and from a participating service provider or participating school; and\n\n(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.","path":["AR Code","Title 6","Chapter 18","Subchapter 25"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"fa42321b1409ac4fed5ca044fc48292a8093a6bec28472c01c9583d3be4c2d21","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-6-18-2502","next":"us-ar/ark.-code-ann.-6-18-2504"},"notice":"GroundRules: Original legal text. Not legal advice."}