(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
2. Providers;
(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.
