EDUCATION OPPORTUNITY ACCOUNT PROGRAM

Section 141.450 - Public policy
Section 141.455 - Designation of income tax refund to nongame species protection and natural areas acquisition programs
Section 141.460 - Space on form for designation
Section 141.465 - Apportionment of funds - Funds to be placed in interest-bearing account
Section 141.470 - Use of funds apportioned to the nature preserves fund
Section 141.475 - Rules and regulations
Section 141.480 - Designation provisions void, when
Section 141.500 - Education Opportunity Account Program. (See LRC Note below)
Section 141.502 - Definitions for KRS 141.500 to 141.528 (See LRC Note below)
Section 141.504 - Uniform process for education opportunity account allocation - Qualifying expenses - Provision for eligible student in county with population of 90,000 or more - Duration of education opportunity account - Prioritization of funding - Restrictions. (See LRC Note below)
Section 141.506 - Application to establish an education opportunity account for eligible students - Renewal - Process to cease funding student account. (See LRC Note below)
Section 141.508 - Application for tax credit - Preliminary approval subject to annual tax credit cap - Taxpayer notification - Taxpayer contribution - Account-granting organization certification of contribution. (See LRC Note below)
Section 141.510 - Certification and renewal of certification of an account-granting organization - Application - Required information - Department certification. (See LRC Note below)
Section 141.512 - Minimal allocation of contributions required to education opportunity accounts by account-granting organization - Standard application process for establishment of student eligibility for an account - Transfer of funds from one account-granting organization to another - Donations. (See LRC Note below)
Section 141.514 - Administration of education opportunity account tax credit and cap - Required annual publications on department Web site. (See LRC Note below)
Section 141.516 - Audit of account-granting organization by department - Notice of violation - Revocation of certificate. (See LRC Note below)
Section 141.518 - Account-granting organization system of payment to education service providers - Payments to an education opportunity account - Approval of education service providers. (See LRC Note below)
Section 141.520 - Effect of Education Opportunity Account Program on education service provider - Authority of government entities. (See LRC Note below)
Section 141.522 - Education Opportunity Account Program tax credit - Cap on credit - Prioritization. (See LRC Note below)
Section 141.524 - Report by department on Education Opportunity Account Program. (See LRC Note below)
Section 141.526 - Standing for parents of eligible students. (See LRC Note below)
Section 141.528 - Short title for KRS 141.500 to 141.528. (See LRC Note below)