"Eligible student" refers to an individual who:

1. (1) has legal settlement in Indiana;
2. (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. (3) is a student:

   1. (A) with a disability at the time the account is established who requires special education and for whom:

      1. (i) an individualized education program;
      2. (ii) a service plan developed under 511 IAC 7-34; or

      3. (iii) a choice special education plan developed under 511 IAC 7-49;

         has been developed; or

   2. (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. (4) meets the annual income qualification requirement for a choice scholarship student under IC 20-51-1 .

As added by P.L.165-2021, SEC.180. Amended by P.L.127-2024, SEC.3; P.L.162-2024, SEC.28; P.L.1-2025, SEC.197; P.L.213-2025, SEC.203.