This text of Arkansas § 6-18-2302 (Definitions) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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 pu
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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; (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; or (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.