KRS 141.502 — Definitions for KRS 141.500 to 141.528 (See LRC Note below)

eligible for the tax credit permitted by KRS 141.522;
(3) "Curriculum" means a complete course of study for a particular content area or
grade level;
(4) "Education opportunity account" or "EOA" means the account to which funds are
allocated by an AGO to the parent of an EOA student in order to pay for expenses
to educat e the EOA student pursuant to the requirements of KRS 141.500 to
141.528;
(5) "Education service provider" means a person or organization that receives payments
from an EOA to provide educational materials and services to EOA students;
(6) "Eligible student" means a resident of Kentucky who:
(a) Is a member of a household with an annual household income at the time of
initially applying for an EOA from an AGO under this section of not more
than one hundred seventy -five percent (175%) of the amount of household
income necessary to establish eligibility for reduced-price meals based on size
of household as determined annually by the United States Department of
Agriculture applicable to the Commonwealth, pursuant to 42 U.S.C. secs.
1751 to 1789;
(b) Has previously received an EOA from an AGO under this section; or
(c) Is a member of the household of an eligible student that currently has an EOA
from an AGO under this section;
(7) "Eligible taxpayer" means an individual or business, including but not limited to a
corporation, S corporation, partnership, limited liability company, or sole
proprietorship subject to tax imposed under KRS 141.020, 141.040, or 141.0401;
(8) "EOA student" means an eligible student who is participating in the EOA program;
(9) "Income" has the same meaning as in the United State s Department of Agriculture,
Food and Nutrition Service, Child Nutrition Programs, Income Eligibility
Guidelines, Federal Register Vol. 83, No. 89, published May 8, 2018, and as
updated annually as authorized by 42 U.S.C. sec. 1758(b)(1)(A);
(10) "Intermediary organization" means a nonprofit organization that complies with the
requirements of KRS 141.500 to 141.528 and receives contributions to fund AGOs;
and
(11) "Parent" means a biological or adoptive parent, legal guardian, custodian, or other
person with legal authority to act on behalf of an EOA student.