(1) As used in this subchapter:(1) “Allowable expense” means:(A) Robotics competition fees, kits, and supplies required to:(i) Establish or maintain a robotics team; and(ii) Participate in a robotics competition;(B) Event registration fees, materials, transportation and travel costs, and other expenses associated with attendance at and participation in a robotics competition; and(C) The payment of a stipend for a robotics team mentor, coach, or sponsor;(2) “Eligible school” means:(A) A public school within a public school district;(B) An open-enrollment public charter school; or(C) A nonpublic school that is accredited by the Arkansas Nonpublic School Accrediting Association, Inc., or another organization identified by the State Board of Education;(3) “Eligible team” means a robotics competition team that consists of:(A) Students in grades six through twelve (6-12) who are enrolled in an eligible school; and(B) At least one (1) adult who is a team mentor, coach, or sponsor; and(4) “Robotics competition” means a competition that:(A) Requires participating teams to design, construct, program, and operate a robot;(B) Is sponsored by a nonprofit corporation under 26 U.S.C. § 501(c)(3), as it existed on January 1, 2025, that is exempt from taxation under 26 U.S.C. § 501(a), as it existed on January 1, 2025, and that has a purpose or goal of encouraging young people to develop an interest in science, technology, engineering, and mathematics; and(C) Is hosted by a program provider that includes without limitation:(i) For Inspiration and Recognition of Science and Technology (FIRST) Robotics Competition;(ii) For Inspiration and Recognition of Science and Technology (FIRST) Tech Challenge; or(iii) VEX V5 Robotics Competition High Stakes, hosted by the Robotics Education & Competition Foundation.
(1) “Allowable expense” means:(A) Robotics competition fees, kits, and supplies required to:(i) Establish or maintain a robotics team; and(ii) Participate in a robotics competition;(B) Event registration fees, materials, transportation and travel costs, and other expenses associated with attendance at and participation in a robotics competition; and(C) The payment of a stipend for a robotics team mentor, coach, or sponsor;
(A) Robotics competition fees, kits, and supplies required to:(i) Establish or maintain a robotics team; and(ii) Participate in a robotics competition;
(i) Establish or maintain a robotics team; and
(ii) Participate in a robotics competition;
(B) Event registration fees, materials, transportation and travel costs, and other expenses associated with attendance at and participation in a robotics competition; and
(C) The payment of a stipend for a robotics team mentor, coach, or sponsor;
(2) “Eligible school” means:(A) A public school within a public school district;(B) An open-enrollment public charter school; or(C) A nonpublic school that is accredited by the Arkansas Nonpublic School Accrediting Association, Inc., or another organization identified by the State Board of Education;
(A) A public school within a public school district;
(B) An open-enrollment public charter school; or
(C) A nonpublic school that is accredited by the Arkansas Nonpublic School Accrediting Association, Inc., or another organization identified by the State Board of Education;
(3) “Eligible team” means a robotics competition team that consists of:(A) Students in grades six through twelve (6-12) who are enrolled in an eligible school; and(B) At least one (1) adult who is a team mentor, coach, or sponsor; and
(A) Students in grades six through twelve (6-12) who are enrolled in an eligible school; and
(B) At least one (1) adult who is a team mentor, coach, or sponsor; and
(4) “Robotics competition” means a competition that:(A) Requires participating teams to design, construct, program, and operate a robot;(B) Is sponsored by a nonprofit corporation under 26 U.S.C. § 501(c)(3), as it existed on January 1, 2025, that is exempt from taxation under 26 U.S.C. § 501(a), as it existed on January 1, 2025, and that has a purpose or goal of encouraging young people to develop an interest in science, technology, engineering, and mathematics; and(C) Is hosted by a program provider that includes without limitation:(i) For Inspiration and Recognition of Science and Technology (FIRST) Robotics Competition;(ii) For Inspiration and Recognition of Science and Technology (FIRST) Tech Challenge; or(iii) VEX V5 Robotics Competition High Stakes, hosted by the Robotics Education & Competition Foundation.
(A) Requires participating teams to design, construct, program, and operate a robot;
(B) Is sponsored by a nonprofit corporation under 26 U.S.C. § 501(c)(3), as it existed on January 1, 2025, that is exempt from taxation under 26 U.S.C. § 501(a), as it existed on January 1, 2025, and that has a purpose or goal of encouraging young people to develop an interest in science, technology, engineering, and mathematics; and
(C) Is hosted by a program provider that includes without limitation:(i) For Inspiration and Recognition of Science and Technology (FIRST) Robotics Competition;(ii) For Inspiration and Recognition of Science and Technology (FIRST) Tech Challenge; or(iii) VEX V5 Robotics Competition High Stakes, hosted by the Robotics Education & Competition Foundation.
(i) For Inspiration and Recognition of Science and Technology (FIRST) Robotics Competition;
(ii) For Inspiration and Recognition of Science and Technology (FIRST) Tech Challenge; or
(iii) VEX V5 Robotics Competition High Stakes, hosted by the Robotics Education & Competition Foundation.