Sec. 9. (a) “ESA qualified expenses” refers to the following expenses provided by an ESA participating entity related to the education of an eligible student for which scholarship money in an ESA account may be used:

(1) Tuition and fees, which includes curricular materials, at a qualified school, public school, or other ESA participating entity.

(2) Fees for:

(A) national norm referenced or criterion referenced examinations;

(B) advanced placement examinations, Cambridge International courses, International Baccalaureate courses, or College-Level Examination Program (CLEP) examinations; or

(C) statewide assessments associated with industry recognized credentials.

(3) Educational services for an eligible student who is a student with a disability.

(4) Payments associated with the use of paraprofessional or educational aides.

(5) Services contracted for and provided by a school corporation, charter school, magnet school, or qualified school, including:

(A) individual classes;

(B) extracurricular activities or programs; or

(C) additional programs, resources, or staffing defined in the student’s education plan.

(6) Occupational therapy for a student with a disability, provided in accordance with the eligible student’s individualized education program developed under IC 20-35 or service plan developed under 511 IAC 7-34.

(7) Subject to IC 20-51.4-4-7, fees for transportation paid to a fee-for-service transportation provider for the eligible student to travel to and from an approved special education service provider.

(8) Tuition and fees to attend training programs and camps that have a focus on:

(A) vocational skills;

(B) academic skills;

(C) life skills;

(D) independence; or

(E) soft job skills that are character traits and interpersonal skills that characterize a person’s relationships with other people.

(9) Additional services and therapies prescribed by the eligible student’s treating physician in accordance with generally accepted standards of care to improve outcomes for the student in addition to any services currently being provided by the school, insurance, or the Medicaid program.

(10) Fees for the management of the ESA account, as described in IC 20-51.4-3-2(d).

(11) Expenses to enroll in and attend sequences, courses, apprenticeships, and programs of study designated and approved under IC 20-51.4-4.5-6 if the eligible student has enrolled in the CSA program.

     (b) This subsection does not apply to subsection (a)(3), (a)(6), (a)(7), or (a)(8). The term includes only services that are provided in person. The term does not include any virtual or distance learning services.

As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.38; P.L.127-2024, SEC.4.