Sec. 4. "Eligible student" refers to an individual who: (1) has legal settlement in Indiana; (2) is at least five (5) years of age and less than twenty-two (22) years of age on October 1 of the applicable school year; and (3) is a student: (A) with a disability at the time the account is established who requires special education and for whom: (i) an individualized education program; (ii) a service plan developed under 511 IAC 7-34; or (iii) a choice special education plan developed under 511 IAC 7-49; has been developed; or (B) who is a sibling of a student described in clause (A) who has had an ESA account established in the student's name under IC 20-51.4-4-1 . (4) meets the annual income qualification requirement for a choice scholarship student under IC 20-51-1 .
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