Mississippi Code Title 37. Education § 37-181-3

(a) “ESA program” means the Education Scholarship Account (ESA) program created in this chapter.

(b) “Eligible student” means any student who has had an active Individualized Education Program (IEP) within the past three (3) years and has maintained eligibility.

(c) “Participating student” means any student who meets the qualifications of an eligible student as defined in paragraph (b) of this section and is participating in an ESA program at an eligible school.

(d) “Parent” means a resident of this state who is a parent, legal guardian, custodian or other person with the authority to act on behalf of the eligible student.

(e) “Department” means the State Department of Education.

(f) “Home school district” means the public school district in which the student resides.

(g) “Eligible school” means a state-accredited special purpose school, a state-accredited nonpublic school, or a nonpublic school located in the state that has enrolled a participating student and is providing services for the participating student's disability or special education needs, or is providing services addressing a participating student's IEP. An eligible school does not include a home instruction program under Section 37-13-91, Mississippi Code of 1972.

(h) “Tutor” means a person who is certified or licensed by a state, regional, or national certification, licensing, or accreditation organization or who has earned a valid teacher's license or who has experience teaching at an eligible postsecondary institution.

(i) “Postsecondary institution” means a community college, college, or university accredited by a state, regional or national accrediting organization.

(j) “Educational service provider” means an eligible school, tutor, or other person or organization that provides education-related services and products to participating students.

(k) “Awarded ESA school year” means the duration of the school year in which ESA program funds are deposited in a student's ESA.

(l) Nothing in this section shall negate federal law requiring public school districts to identify and provide services to students with disabilities who live within the public school district, including those enrolled in nonpublic schools or home instruction programs.

(m) An eligible school shall provide notice to a participating student's home school district when the eligible student enrolls in the eligible school with an ESA. Furthermore, a public school district providing special education services to a participating student enrolled in an eligible school shall be reimbursed by the eligible school, or parent or guardian who submitted the ESA application, fair market value for any special education services rendered to the eligible student in an amount not to exceed the amount of ESA funds reimbursed to the eligible student during the awarded ESA school year.