Tennessee Code Annotated

Tenn. Code Ann. § 49-6-2602 (2026)

Part definitions

✓ current as of May 2026

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As used in this part, unless the context otherwise requires:

(1) "Department" means the department of education;

(2) "Eligible postsecondary institution" means:
- (A) An institution operated by:
  - (i) The board of trustees of the University of Tennessee;
  - (ii) The board of regents of the state university and community college system; or
  - (iii) A local governing board of trustees of a state university in this state; or
- (B) A private postsecondary institution accredited by an accrediting organization approved by the state board of education;

(3) "Eligible student" means a resident of this state who:
- (A)
  - (i) Was previously enrolled in and attended a Tennessee public school for the one (1) full school year immediately preceding the school year for which the student receives an education savings account;
  - (ii) Is eligible for the first time to enroll in a Tennessee school;
  - (iii) Received an education savings account in the previous school year;
  - (iv) Was enrolled in and attended a Tennessee public school for one (1) full school year in the 2019-2020, 2020-2021, or 2021-2022 school year; or
  - (v) Was eligible for the first time to enroll in a Tennessee public school in the 2019-2020, 2020-2021, or 2021-2022 school year;
- (B) Is a student in any of the grades kindergarten through twelve (K-12);
- (C)
  - (i) Is zoned to attend a school in an LEA, excluding the achievement school district (ASD), with five (5) or more schools:
    - (a) Identified as priority schools in 2015, as defined by the state's accountability system pursuant to § 49-1-602;
    - (b) Among the bottom ten percent (10%) of schools, as identified by the department in 2017 in accordance with § 49-1-602(b)(3);
    - (c) Identified as priority schools in 2018, as defined by the state's accountability system pursuant to § 49-1-602; and
    - (d) Identified as priority schools in 2021, as defined by the state's accountability system pursuant to § 49-1-602; or
  - (ii) Is zoned to attend a school that is in the ASD on May 24, 2019; and
- (D) Is a member of a household with an annual income for the previous year that does not exceed twice the federal income eligibility guidelines for free lunch;

(4) "ESA" means an education savings account created by this part;

(5) "High school" means a school in which any combination of grades nine through twelve (9-12) are taught; provided, that the school must include grade twelve (12);

(6) "Legacy student" means a participating student who:
- (A)
  - (i) Graduates from high school; or
  - (ii) Exits the program by reaching twenty-two (22) years of age;
- (B) Has funds remaining in the student's education savings account; and
- (C) Has an open education savings account;

(7) "Local education agency" or "LEA" has the same meaning as defined in § 49-1-103;

(8) "Parent" means the parent, guardian, person who has custody of the child, or individual who has caregiving authority under § 49-6-3001;

(9) "Participating school" means a private school, as defined by § 49-6-3001(c)(3)(A)(iii), that meets the requirements established by the department of education and the state board of education for a Category I, II, or III private school, and that seeks to enroll eligible students;

(10) "Participating student" means:
- (A) An eligible student who is seventeen (17) years of age or younger and whose parent is participating in the education savings account program; or
- (B) An eligible student who has reached the age of eighteen (18) and who is participating in the education savings account program;

(11) "Program" means the education savings account program created in this part;

(12) "Provider" means an individual or business that provides educational services in accordance with this part and that meets the requirements established by the department of education and the state board of education; and

(13) "State board" means the state board of education.

Amended by 2023 Tenn. Acts, ch. 328, s 1, eff. 5/5/2023.

Amended by 2023 Tenn. Acts, ch. 171, s 1, eff. 4/17/2023.

Added by 2019 Tenn. Acts, ch. 506, s 1, eff. 5/24/2019.

Notes of Decisions

Cited in 4 cases (3 in the last 5 years), 2020–2024 · leading case: Metro. Gov't Of Nashville & Davidson Cnty. v. Tennessee Dep't of Educ. (Tenn. Ct. App. 2020).

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Metro. Gov't Of Nashville & Davidson Cnty. v. Tennessee Dep't of Educ. (Tenn. Ct. App. 2020). · cites it 8× “See Tenn. Code Ann. § 49-6-2602 (9) (defining a “participating school” as “a private school” meeting certain requirements).”

Metro. Gov't of Nashville & Davidson Cnty. v. Tennessee Dep't of Educ. - Concurring in Part & Dissenting in Part (Tenn. 2022). · cites it 5× “See Tenn. Code Ann. §§ 49-6-2602 (9) (2020 & Supp.”

Metro. Gov't of Nashville & Davidson Cnty. v. Tennessee Dep't of Educ. (2022). · cites it 3× “5 3 See Tenn. Code Ann. § 49-6-2602 (3) (defining “eligible student”).”

The Metro. Gov't of Nashville & Davidson Cnty. v. Tennessee Dep't of Educ. (2024). · cites it 3× “]” Tenn. Code Ann. § 49-6-2602 (3)(C)(i)(d).”

— Tenn. Code Ann. § 49-6-2602(3)(A)(ii) — 1 case

The Metro. Gov't of Nashville & Davidson Cnty. v. Tennessee Dep't of Educ. (2024). “]” Tenn. Code Ann. § 49-6-2602 (3)(C)(i)(d).”

— Tenn. Code Ann. § 49-6-2602(3)(C) — 1 case

The Metro. Gov't of Nashville & Davidson Cnty. v. Tennessee Dep't of Educ. (2024). “]” Tenn. Code Ann. § 49-6-2602 (3)(C)(i)(d).”

— Tenn. Code Ann. § 49-6-2602(3)(C)(ii) — 1 case

Metro. Gov't of Nashville & Davidson Cnty. v. Tennessee Dep't of Educ. - Concurring in Part & Dissenting in Part (Tenn. 2022). “See Tenn. Code Ann. §§ 49-6-2602 (9) (2020 & Supp.”

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