Indiana Code § 20-51.4-4-8

Payment of ESA qualified expenses from other sources
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Sec. 8. This chapter does not prohibit a parent of an eligible student or an emancipated eligible student from making a payment for any ESA qualified expense from a source other than the eligible student's ESA account. The parent of an eligible student or an emancipated eligible student is responsible for the payment of any tuition required by a qualified school that is not paid from the eligible student's ESA account.

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