Ask an educator in public schools what an "ordinary and necessary" expense for their classroom is, and you will get a variety of answers. I recently did so, and here are some of the most common answers: Kleenex, pencils, books or book sets, headphones/AirPods, sanitizer and wipes, electric pencil sharpener, paper, Expo markers, highlighters, a stapler that works.

A "Shaq gaming chair" was not on the list.

As reported in the Arkansas Democrat-Gazette, Arkansas Education Freedom Account funds were used to purchase items that seem neither ordinary, nor necessary. The Department of Secondary and Elementary Education use the words "ordinary and necessary" as their guide to deciding whether to approve an expense submitted by families with EFAs.

I won't go through the list, since that has been

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