Answered from the official CHOOSE Act Alabama sources linked in the Alabama guide, then the questions every ESA family asks.
Alabama K–12 students may qualify. For new 2026–27 applicants, prior-year household adjusted gross income could not exceed 300% of the federal poverty level; statutory priority groups apply when demand exceeds funding.
$7,000 for a student attending a participating school, or $2,000 for home education, capped at $4,000 per family.
The 2026–27 application closed March 31, 2026. The state expects the 2027–28 application cycle to open in January 2027, when the income limit is scheduled to end.
Alabama Department of Revenue / ClassWallet keeps the official list for CHOOSE Act Alabama; start at Alabama Department of Revenue: CHOOSE Act. PencilGo's Alabama vendor directory lists vendors that report serving the program, with how to pay each one.
Participating-school tuition and fees; Curriculum and instructional materials; Tutoring and educational therapies; Other qualified expenses from approved providers. Unused funds return after June 30. Check the ClassWallet provider and item route before buying.
It depends on the state, but most programs cover private-school tuition, curriculum and textbooks, tutoring, testing, educational therapies, and school supplies, each with conditions. Every guide lists what its program covers and links the official rules.
Each program keeps its own list on the administrator's site, linked from every state guide. PencilGo's vendor directory groups vendors by state and shows how each one is paid; listings are vendor-reported until PencilGo checks the program's records.
In 17 of 18 programs, yes: curriculum, workbooks and printable worksheets are instructional materials, the category ESA programs cover most often, usually on condition that the purchase goes through the program's platform or an approved provider.
Through the program's platform: ClassWallet or Odyssey in most states, direct reimbursement in a few. The program reviews the purchase before the vendor is paid, so do not buy first and assume reimbursement.
In some states. Each guide shows PencilGo's current status for that program and, where a purchase is possible, the exact steps. Provider participation never approves every product, so confirm the plan in the program before buying.
Before using ESA funds. Provider approval or a marketplace listing does not approve every product or confirm that a funded purchase can be made. Check CHOOSE Act Alabama's current rules and payment route before buying; a direct card purchase does not guarantee reimbursement. This hub is educational information, not legal, tax or eligibility advice. PencilGo is independent of state agencies.