Alabama § 16-6J-2 - Definitions.

§ 16-6J-2. Definitions.

As used in this chapter, unless otherwise specified or unless the context requires otherwise, the following terms have the following meanings:

(1) ACADEMIC YEAR. The 12-month period beginning on July 1 and ending on the following June 30.

(2) DEPARTMENT. The Alabama Department of Revenue.

(3) EDUCATION SAVINGS ACCOUNT or ESA. An account in which funds are deposited by the department for the parent of a participating student to pay qualifying expenses to an education service provider.

(4) EDUCATION SERVICE PROVIDER. A school, including a participating school, organization, vendor, or individual other than the parent of the eligible student, approved by the department to provide educational goods and services, including goods and services designed for use by homeschool students, to eligible students.

(5) ELIGIBLE STUDENT. A child aged 5 to 19 years who resides in this state and who has not graduated high school or a child aged 5 to 21 years who resides in this state and qualifies for services under the Individuals with Disabilities Education Act (IDEA) of 1975 or Section 504 of the Rehabilitation Act of 1973, 29 U.S.C. § 794. The term does not include a student receiving scholarship funds or a tax credit under the Alabama Accountability Act of 2013, Chapter 6D. The term does not include a child who is enrolled in a private school as defined in Section 16-28-1 that is not a participating school. The term does not include a child who is not lawfully present in the United States.

(6) PARENT. A resident of this state who is the parent, guardian, custodian, or other individual with authority to act on behalf of an eligible student. The term does not include an individual who is not lawfully present in the United States.

(7) PARTICIPATING SCHOOL. A State of Alabama education service provider that is an accredited public K-12 school or an accredited private school, including a church, parochial, or religious school, which provides education to K-12 students and which is approved by the department. The school must be accredited, or in the process of obtaining accreditation as determined by the department, by one of the six regional accrediting agencies or the National Council for Private School Accreditation, Cognia, the American Association of Christian Schools, the Alabama Christian Education Association, the Alabama Independent School Association, or one of their partner accrediting agencies.

(8) PARTICIPATING STUDENT. An eligible student who is approved by the department to participate in the program and receives services from an education service provider.

(9) PROGRAM. The Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act Tax Credit program established by this chapter.

(10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:

a. Tuition and fees at a participating school.

b. Textbooks.

c. Fees for after-school or summer education programs provided by a participating school.

d. Private tutoring.

e. Curricula or instructional materials.

f. Tuition and fees for nonpublic online learning programs.

g. Educational software and applications.

h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.

i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.

j. Contracted services provided by a public school district including specific classroom instruction.

(11) RESIDENT SCHOOL DISTRICT. The public school district in which an eligible student resides.

(12) SPECIAL-NEEDS STUDENT. A student who qualifies for services under the Individuals with Disabilities Education Act (IDEA) of 1975 or Section 504 of the Rehabilitation Act of 1973, 29 U.S.C. § 794.