Sec. 4. "Eligible student" refers to an individual who:
(1) has legal settlement in Indiana;
(2) is at least five (5) years of age and less than twenty-two (22) years of age on October 1 of the applicable school year; and
(3) is a student:
(A) with a disability at the time the account is established who requires special education and for whom:
(i) an individualized education program;
(ii) a service plan developed under 511 IAC 7-34; or
(iii) a choice special education plan developed under 511 IAC 7-49;
has been developed; or
(B) who is a sibling of a student described in clause (A) who has had an ESA account established in the student's name under IC 20-51.4-4-1.
(4) meets the annual income qualification requirement for a choice scholarship student under IC 20-51-1.