Sec. 7. A parent of an eligible student who:
(1) is an ESA participating entity described in section 2(a)(4) of this chapter; and
(2) teaches a course or program only to an eligible student who is the parent's child and does not teach a course or program to any other eligible student;
may not submit a claim for reimbursement of an ESA qualified expense of tuition and fees to teach the eligible student who is the parent's child.