Section 0520-01-16-.05 - USE OF FUNDS(1) Account Holders shall agree to use the funds deposited in the ESA for any, or any combination of, the following expenses:(a) Tuition or fees at a Participating School;(b) Textbooks required by a Participating School;(c) Tutoring Services provided by: 1. An individual tutor, including, but not limited to, a licensed Tennessee educator;2. A tutoring facility accredited by one (1) of the following: any accreditation division of AdvancED (the North Central Association Commission on Accreditation and School Improvement ("NCA CASI"), the Northwest Accreditation Commission ("NWAC"), and the Southern Association of Colleges and Schools Council on Accreditation and School Improvement ("SACS CASI"), the Middle States Association of Colleges and Schools ("MSA"), the New England Association of Schools and Colleges ("NEASC"), the Western Association of Schools and Colleges ("WASC"), or the Council on Occupational Education ("COE");(d) Fees for transportation paid to a Fee-for-Service Transportation Provider. Transportation fees can only be used for transportation to and from: 1. Participating Schools; or(e) Fees for Early Postsecondary Opportunity Courses and related examinations, or any examinations related to college admission;(f) Computer Hardware, Technological Devices, or other technology fees approved by the Department, if the Computer Hardware, Technological Device, or technology fee is used for the student's educational needs and is purchased at or below fair market value through a Participating School, Private School, or Provider;(g) School uniforms, if required by a Participating School;(h) Tuition and fees for Summer Education Programs and Specialized Afterschool Education Programs, as approved by the Department, which do not include afterschool childcare;(i) Tuition and Fees at an Eligible Postsecondary Institution;(j) Textbooks required by an Eligible Postsecondary Institution;(k) Educational Therapy Services designed to improve academic performance through instructional and therapeutic techniques, and provided by therapists that meet the requirements established by the Department and the State Board; and/or(l) Fees for the management of the ESA by a Private or Non-Profit Financial Management Organization approved by the Department, not to exceed two percent (2%) of the funds deposited in an ESA account in a fiscal year.(2) Account Holders shall obtain pre-approval for all expenses. If pre-approval is not obtained, the expense shall be deemed an unapproved expenditure. An Account Holder may request pre-approval by completing and submitting the Department's pre-approval form in accordance with procedures developed by the Department.(3) Any Tuition or Fees charged by a Participating School or Eligible Postsecondary Institution that exceed the ESA amount shall be the responsibility of the Account Holder.Tenn. Comp. R. & Regs. 0520-01-16-.05
Original rules filed November 27, 2019; effective February 25, 2020. Amendments filed December 18, 2023; effective 3/17/2024.Authority: T.C.A. §§ 49-1-302 and 49-6-2601, et seq.