Indiana Code § 20-51.4-5-7

Prohibited ESA reimbursements
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Sec. 7. A parent of an eligible student who: (1) is an ESA participating entity described in section 2(a)(4) of this chapter; and (2) teaches a course or program only to an eligible student who is the parent's child and does not teach a course or program to any other eligible student; may not submit a claim for reimbursement of an ESA qualified expense of tuition and fees to teach the eligible student who is the parent's child.

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