(1) “Department” means the department of education;

(2) “Eligible postsecondary institution” means a community college or university of the University of Tennessee system or the board of regents system or an accredited private postsecondary institution;

(3) “Eligible student” means a resident of this state who:

(A) Is a child with any of the following disabilities as defined by the state board of education pursuant to § 49-10-102:

(i) Autism;

(ii) Deaf-blindness;

(iii) Hearing impairments;

(iv) Intellectual disability;

(v) Orthopedic impairments;

(vi) Traumatic brain injury;

(vii) Visual impairments;

(viii) Developmental delay; or

(ix) Multiple disabilities;

(B) Has an active individualized education program (IEP) in accordance with 34 C.F.R § 300 et seq., § 49-10-102, and regulations of the state board of education with one (1) of the disabilities pursuant to subdivision (3)(A) as the primary or secondary disability in effect at the time the department receives the request for participation in the program; and

(C) Meets at least one (1) of the following requirements:

(i) Was previously enrolled in and attended a Tennessee public school for the one (1) full school year immediately preceding the school year in which the student receives an individualized education account (IEA);

(ii) Is enrolling in a Tennessee school for the first time; or

(iii) Received an individualized education account (IEA) in the previous school year;

(4) “IEA” means an individualized education account;

(5) “Parent” means the parent, legal guardian, person who has custody of the child, or person with caregiving authority for the child;

(6) “Participating school” means a nonpublic school that meets the requirements established in this part and seeks to enroll eligible students;

(7) “Participating student” means an eligible student whose parent is participating in the individualized education account (IEA) program; and

(8) “Program” means the individualized education account (IEA) program created in this part.