                                 CODE OF VIRGINIA

(APPLICABLE TO TAXABLE YEARS BEGINNING JANUARY 1, 2028) DEFINITIONS (§
58.1-439.25)

As used in this article, unless the context requires a different meaning:
		&#8220;Eligible pre-kindergarten child&#8221; means a child who is (i) a
resident of Virginia; (ii) an at-risk four-year-old unable to obtain services
through Head Start or Virginia Preschool Initiative programs; and (iii) enrolled
in, eligible to attend, or attending a nonpublic pre-kindergarten program and
whose family (a) does not have an annual household income in excess of 300
percent of the current poverty guidelines or 400 percent of such guidelines in
cases in which an individualized education program has been written and
finalized for the child in accordance with the federal Individuals with
Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and
regulations of the Board of Education; (b) is homeless as defined in 42 U.S.C.
§ 11302; or (c) includes a parent or guardian of the child who did not graduate
from high school, and whose parent or guardian certifies to the scholarship
foundation that the child was unable to obtain services through the Virginia
Preschool Initiative in the public school division in which the child resides.
		&#8220;Eligible student with a disability&#8221; means a student (i) for whom
an individualized educational program has been written and finalized in
accordance with the federal Individuals with Disabilities Education Act (IDEA),
regulations promulgated pursuant to IDEA, and regulations of the Board of
Education; (ii) whose family&#8217;s annual household income is not in excess of
400 percent of the current poverty guidelines; and (iii) who otherwise is a
student as defined in this section.
		&#8220;Nonpublic pre-kindergarten program&#8221; means a pre-kindergarten
program that is not operated, directly or indirectly, by a federal, state, or
local government entity and that is (i) a preschool program designed for child
development and kindergarten preparation that complies with nonpublic school
accreditation requirements administered by the Virginia Council for Private
Education pursuant to § 22.1-19; (ii) participating in Virginia Quality with a
current designation of at least Level 3 under such quality rating system; or
(iii) a child day center, as defined in § 63.2-100, that is licensed by the
Department of Social Services pursuant to Subtitle IV (§ 63.2-1700 et seq.) of
Title 63.2 and implements a curriculum, professional development program, and
coaching model developed and endorsed by a baccalaureate public institution of
higher education, as defined in § 23.1-100.
		&#8220;Poverty guidelines&#8221; means the poverty guidelines for the 48
contiguous states and the District of Columbia updated annually in the Federal
Register by the U.S. Department of Health and Human Services under the authority
of § 673(2) of the Omnibus Budget Reconciliation Act of 1981.
		&#8220;Qualified educational expenses&#8221; means school-related tuition and
instructional fees and materials, including textbooks, workbooks, and supplies
used solely for school-related work.
		&#8220;Scholarship foundation&#8221; means a nonstock, nonprofit corporation
that is (i) exempt from taxation under § 501(c)(3) of the Internal Revenue Code
of 1954, as amended or renumbered; (ii) approved by the Department of Education
in accordance with the provisions of § 58.1-439.27; and (iii) established to
provide financial aid for the education of students residing in the
Commonwealth.
		&#8220;Student&#8221; means a child who is a resident of Virginia and (i) in
the current school year has enrolled and attended a public school in the
Commonwealth for at least one-half of the year, (ii) for the school year that
immediately preceded his receipt of a scholarship foundation scholarship was
enrolled and attended a public school in the Commonwealth for at least one-half
of the year, (iii) is a prior recipient of a scholarship foundation scholarship,
(iv) is eligible to enter kindergarten or eligible to enter first grade, or (v)
for the school year that immediately preceded his receipt of a scholarship
foundation scholarship was domiciled in a state other than the Commonwealth and
did not attend a nonpublic school in the Commonwealth for more than one-half of
the school year. &#8220;Student&#8221; does not include an eligible
pre-kindergarten child.
		&#8220;Virginia Quality&#8221; means a quality rating and improvement system
for early childhood programs administered in partnership between the Virginia
Early Childhood Foundation and the Office of Early Childhood Development of the
Department of Social Services.

HISTORY: 2012, cc. 731, 842; 2013, cc. 713, 716; 2019, cc. 808, 817.