AZ SB1642

Prohibits selling items purchased with ESA (Arizona Empowerment Scholarship Account) monies while the student remains enrolled in the program.

Requires parents to obtain department approval before completing any transaction valued at $500 or more.

Prohibits use of ESA monies to purchase "luxury goods or services," defined as goods or services for which a less-expensive alternative is available.

Requires the department to review and approve reimbursement requests and each transaction submitted for approval to ensure expenses are allowable before authorizing the use of account monies.

Directs the state board of education to adopt rules for determining allowable expenses, including whether less-expensive alternative goods or services are available.