2011 Arizona Revised Statutes
Title 15 Education
15-2402 Arizona empowerment scholarship accounts

15-2402. Arizona empowerment scholarship accounts

A. Arizona empowerment scholarship accounts are established to provide options for the education of students in this state.

B. To enroll a qualified student for an empowerment scholarship account, the parent of the qualified student must sign an agreement to do all of the following:

1. Provide an education for the qualified student in at least the subjects of reading, grammar, mathematics, social studies and science.

2. Not enroll the qualified student in a school district or charter school and release the school district from all obligations to educate the qualified student.

3. Not accept a scholarship from a school tuition organization pursuant to title 43 for the qualified student in the same year a parent signs the agreement pursuant to subsection B of this section.

4. Use the money deposited in the qualified student's Arizona empowerment scholarship account only for the following expenses of the qualified student:

(a) Tuition or fees at a qualified school.

(b) Textbooks required by a qualified school.

(c) Educational therapies or services for the qualified student from a licensed or accredited practitioner or provider.

(d) Tutoring services provided by a tutor accredited by a state, regional or national accrediting organization.

(e) Curriculum.

(f) Tuition or fees for a nonpublic online learning program.

(g) Fees for a nationally standardized norm-referenced achievement test, advanced placement examinations or any exams related to college or university admission.

(h) Contributions to a qualified tuition program established pursuant to 11 United States Code section 529.

(i) Tuition or fees at an eligible postsecondary institution.

(j) Textbooks required by an eligible postsecondary institution.

(k) Fees for management of the empowerment scholarship account by firms selected by the department.

C. In exchange for the parent's agreement pursuant to subsection B of this section, the department shall transfer from the special education fund pursuant to section 15-1182 to the treasurer for deposit into an Arizona empowerment scholarship account an amount that is equivalent to ninety per cent of the base support level prescribed in section 15-943 for that particular student.

D. A parent must renew the qualified student's empowerment scholarship account on an annual basis.

E. A signed agreement under this section constitutes school attendance required by section 15-802.

F. A qualified school or a provider of services purchased pursuant to subsection B, paragraph 4 of this section may not share, refund or rebate any Arizona empowerment scholarship account monies with the parent or qualified child in any manner.

G. On the qualified student's graduation from a postsecondary institution or after any period of four consecutive years after high school graduation in which the student is not enrolled in an eligible postsecondary institution, the qualified student's Arizona empowerment scholarship account shall be closed and any remaining funds shall be returned to the state.

H. Monies received pursuant to this article does not constitute taxable income to the parent of the qualifying student.