Indiana Code Title 20. Education § 20-51.4-4-5

Sec. 5. If an eligible student's agreement under section 1 of this chapter is in effect for less than an entire school year, the ESA annual grant amount provided under section 2 of this chapter for that school year shall be reduced on a prorated basis in a manner prescribed by the treasurer of state to reflect the length of the agreement.  In the event an eligible student's ESA account is terminated because the eligible student enrolls in a school that receives tuition support under IC 20-43, the balance in the ESA account at the time the ESA account is terminated shall be transferred to the school corporation or charter school in which the eligible student enrolls.  In the event that special education grant funding under section 4(b) of this chapter has been deposited into the eligible student's ESA account but the eligible student subsequently begins receiving special education services from a school that receives funding under IC 20-43, the balance in the ESA account up to the amount deposited under section 4(b) of this chapter shall be transferred to the school corporation or charter school that provides the special education services to the student.