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Arkansas Code Title 6. Education § 6-18-2302. Definitions

Current as of March 28, 2024 | Updated by Findlaw Staff

As used in this subchapter:

(1) “Educational scholarship” means a grant to a qualified student that covers all or part of the tuition and fees at a private school;

(2) “Eligible contribution” means a monetary contribution from a taxpayer to a scholarship-granting organization or an amount prorated to be contributed to the scholarship-granting organization under § 6-18-2308;

(3) “Qualified student” means a student who:

(A) Is eligible to attend a public school in this state;

(B) Has an annual family income that is less than or equal to two hundred percent (200%) of the federal poverty guidelines as determined annually in the Federal Register by the United States Department of Health and Human Services under 42 U.S.C. § 9902(2); and

(C) Either:

(i) Was enrolled on a full-time basis in a public school in this state in the previous school year;

(ii) Is enrolling in kindergarten through grade twelve (K-12) in the state for the first time;

(iii) Was enrolled in a private school in the state and received an educational scholarship from a scholarship-granting organization under this subchapter in the previous school year; or

(iv) Was:

(a) Residing in another state during the previous school year before enrollment in a private school in this state;

(b) Not the recipient of an educational scholarship from a scholarship-granting organization under this subchapter; and

(c) Not attending a private school in the state for more than one-half ( 1/2 ) of the school year before the year in which the qualified student is applying for an educational scholarship from a scholarship-granting organization under this subchapter;

(v) Is a student with a disability identified under the Individuals with Disabilities Education Act, 20 U.S.C. § 1400 et seq., as it existed on January 1, 2023;

(4) “Scholarship-granting organization” means an organization that:

(A) Complies with the requirements of this subchapter;

(B) Receives eligible contributions that qualify eligible taxpayers for tax credits under this subchapter; and

(C) Provides educational scholarships under this subchapter to qualified students attending private schools without limiting the availability of educational scholarships to qualified students of only one (1) school; and

(5) “Taxpayer” means a resident individual or business, including without limitation:

(A) Two (2) taxpayers who are eligible to file a joint federal income tax return;

(B) A domestic or foreign corporation;

(C) A partnership;

(D) A Subchapter S corporation;

(E) Another similar pass-through entity, estate, or trust; and

(F) A partner, member, or Subchapter S corporation shareholder of a pass-through entity, estate, or trust.

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Cite this article: FindLaw.com - Arkansas Code Title 6. Education § 6-18-2302. Definitions - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-6-education/ar-code-sect-6-18-2302/

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