1. (1) EFS funds shall first be used to pay the Recipient’s tuition and fees at the Private School in which the Recipient is enrolled. Any remaining EFS funds available to the Recipient after payment of tuition and fees may only be used for one (1) or more of the following educational expenses:

   1. (a) Textbooks, curricula, instructional materials, and uniforms required by the Private School in which the Recipient is enrolled;

   2. (b) Tutoring services approved by the Department and provided by:

      1. 1. An individual tutor, including, but not limited to, a licensed Tennessee educator; or
      2. 2. A tutoring facility accredited by one (1) or more of the following: any accreditation division of AdvancED, the North Central Association Commission on Accreditation and School Improvement (“NCA CASI”), the Northwest Accreditation Commission (“NWAC”), the Southern Association of Colleges and Schools Council on Accreditation and School Improvement (“SACS CASI”), the Middle States Association of Colleges and Schools (“MSA”), the New England Association of Schools and Colleges (“NEASC”), the Western Association of Schools and Colleges (“WASC”), or the Council on Occupational Education (“COE”);
   3. (c) Fees for transportation to and from the Private School in which the Recipient is enrolled, paid to a commercial fee-for-service transportation provider, including, but not limited to, a school bus service that meets the requirements established by the Department;
   4. (d) Computer hardware, technological devices, or other technology fees approved by the Department, if the computer hardware, technological device, or technology fee charged by the Private School or Service Provider that is used for the Recipient’s educational needs;
   5. (e) Tuition, fees, textbooks, curricula, and instructional materials for summer academic programs and specialized afterschool academic programs, operated outside the regular school day or school year, as approved by the Department, which do not include afterschool childcare;
   6. (f) Fees for early postsecondary opportunity courses and related examinations that give Recipients the opportunity to obtain postsecondary credit; any examinations related to college admission; and industry credentials, as approved by the Department; or
   7. (g) Educational therapy services provided by Service Providers who meet the requirements established by the Department.

Authority: T.C.A. §§ 49-1-302 and 49-6-3501, et seq. Administrative History: Emergency rules filed March 21, 2025; effective through September 17, 2025. New rules filed June 20, 2025; effective September 18, 2025.