Section 49-6-2607 - Use of ESA funds - Separate ESAs -Receipts for expenses - Requirements for participating schools(a) ESA funds shall only be used for the expenses listed in § 49-6-2603(a)(4).(b) The department shall establish and maintain separate ESAs for each participating student and shall verify that the uses of ESA funds are permitted under § 49-6-2603(a)(4) and institute fraud protection measures. Use of ESA funds on tuition and fees, computer hardware or other technological devices, tutoring services, educational therapy services, summer education programs and specialized afterschool education programs, and any other expenses identified by the department must be preapproved by the department. Preapproval shall be requested by completing and submitting the department's preapproval form. The department shall develop processes to effectuate this subsection (b).(c) To document compliance with subsection (a), participating schools, providers, and eligible postsecondary institutions shall provide parents of participating students or participating students, as applicable, with a receipt for all expenses paid to the participating school, provider, or eligible postsecondary institution using ESA funds.(d) A participating school, provider, or eligible postsecondary institution shall not, in any manner, refund, rebate, or share funds from an ESA with a parent of a participating student or a participating student. The department shall establish a process for funds to be returned to an ESA by a participating school, provider, or eligible postsecondary institution.(e) To ensure the safety and equitable treatment of participating students, participating schools shall:(1) Comply with all state and federal health and safety laws applicable to nonpublic schools;(2) Certify that the participating school will not discriminate against participating students or applicants on the basis of race, color, or national origin;(3) Comply with § 49-5-202;(4) Conduct criminal background checks on employees; and(5) Exclude from employment:(A) Any person who is not permitted by state law to work in a nonpublic school; and(B) Any person who might reasonably pose a threat to the safety of students.(f) An LEA shall provide a participating school that has admitted a participating student with a complete copy of the participating student's school records in the LEA's possession to the extent permitted by state and federal student privacy laws.Added by 2019 Tenn. Acts, ch. 506, s 1, eff. 5/24/2019.