The New York State Education Act requires public school districts, including the New York Department of Education (DOE), to purchase and rent certain teaching materials for all kindergarten children up to the age of 12 who legally reside and/or attend a school in their school district. While New York resident students who attend a non-public school in New York City are eligible to participate in one of four loan programs, K-12 students who legally reside in New York City but attend a non-public school outside of New York City are only allowed to participate in the NYSTL program through the DOE.