Answered from the official Special Needs Equal Opportunity Education Savings Account sources linked in the Montana guide, then the questions every ESA family asks.
Do not assume the ESA is operating in 2026–27. No 2026–27 award is confirmed. OPI says a temporary court stay allowed reimbursements through June 30, 2026; its year-end guidance directed schools to end ESA enrollments after 2025–26.
Do not rely on the old May and November application dates. Ask OPI for written confirmation of current operation, application availability, and funding before changing your child’s school plan.
Ask Montana OPI directly about any pending claims or new court order. Keep records and do not assume a new reimbursement will be paid.
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 Special Needs Equal Opportunity Education Savings Account'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.