Indiana Code Title 20. Education § 20-51.4-5-1

(1) the treasurer of state, state board, department, or any other state agency may not in any way regulate the educational program of a nonpublic school that accepts money from an ESA account under this article, including the regulation of curriculum content, religious instruction or activities, classroom teaching, teacher and staff hiring requirements, and other activities carried out by the nonpublic school;

(2) the creation of the ESA program does not expand the regulatory authority of the state or the state's officers to impose additional regulation of nonpublic schools beyond those necessary to enforce the requirements of the ESA program;  and

(3) an accredited nonpublic school that is an ESA participating entity may provide for the educational needs of students without governmental control.