Indiana Code Title 20. Education § 20-51.4-4.5-2

Sec. 2. (a) An agreement entered into under section 1 of this chapter terminates automatically for a career scholarship student if:

If a CSA account is terminated under this section, money in the career scholarship student's CSA account, including any interest accrued, reverts to the state general fund.

(b) An agreement made under section 1 of this chapter for a career scholarship student while the career scholarship student is in grades 10 through 12 may be terminated before the end of the school year if the parent of the career scholarship student or the emancipated career scholarship student notifies the treasurer of state in a manner specified by the treasurer of state.

(c) A distribution made to a CSA account or ESA account, as applicable, under section 3 of this chapter is considered tax exempt as long as the distribution is used for:

The amount is subtracted from the definition of “adjusted gross income” under IC 6-3-1-3.5 to the extent the distribution used for the CSA qualified expense or ESA qualified expense, as applicable, is included in the taxpayer's adjusted federal gross income under the Internal Revenue Code.

(d) If a career scholarship student does not have a student test number, the department shall establish a student test number as described in IC 20-19-3-9.4 for the career scholarship student.  The treasurer of state shall provide the department information necessary for the department to comply with this subsection.