(a) Children during the ages of compulsory attendance as provided for in subsection (b) of Code Section 20-2-690.1 who are excused from attendance in public school by the local board of education in accordance with general policies and regulations required by law or promulgated by the State Board of Education shall be exempt from this subpart. The state board, in promulgating its general policies and regulations, shall take into consideration sickness and other emergencies which may arise in any school community.

(b) Children during the ages of compulsory attendance as provided for in subsection (b) of Code Section 20-2-690.1 who are excused from attendance at private schools or home study programs for sickness or emergencies or for other reasons substantially the same as the reasons for excused absences from attendance at public school authorized by law or state board policy pursuant to subsection (a) of this Code section shall be exempt from this subpart.