ESA eligible expenses · 2026–27
16 kinds of expenses, checked against the published rules of 18 state programs. Type an item to see whether your program covers it, read the rule, then find vendors that sell it.
Type what you want to buy, for example a product name, a class or a service. We check it against the program's published expense rules and show the rule.
Each card counts the programs whose published rules cover the category outright or with a condition, from the program's own expense list. Open a state page for its exact rule.
Usually coveredCovered with conditionsUsually not coveredNot stated by the program
Private school tuition · Registration and enrollment fees · Microschool tuition · Lab and technology fees
Covered in 17 programs (AL, AZ, AR, FL, GA, IN, IA, LA, MS, NH, NC, SC, TN, TX, UT, WV, WY).
Find tuition & fees vendorsOnline private school · Virtual course tuition · Accredited online academies
Covered in 9 programs (FL, GA, LA, MS, NH, SC, TX, WV, WY). With conditions in 2 (AL, AZ). Not covered in IN, TN.
Find online courses vendorsFull-year curriculum packages · Textbooks and teacher guides · Workbooks and printable worksheets · Phonics and math programs
Covered in 16 programs (AL, AR, FL, GA, IN, IA, LA, MS, NH, NC, SC, TN, TX, UT, WV, WY). With conditions in 1 (AZ).
Find curriculum vendorsReaders and novels tied to a course of study · Reference books · E-books and audiobooks
Covered in 13 programs (AL, AZ, AR, FL, GA, IN, IA, LA, MS, NH, SC, WV, WY). With conditions in 1 (NC).
Find books vendorsPaper, pencils and notebooks · Art supplies · Math manipulatives · Science kit consumables
Covered in 7 programs (AL, AR, FL, IN, SC, WV, WY). With conditions in 5 (AZ, GA, LA, MS, NH). Not covered in IA, NC, TN.
Find supplies vendorsLaptops and Chromebooks · Tablets · Printers · Educational software and apps · Internet service (rarely)
Covered in 4 programs (AR, LA, NC, WY). With conditions in 12 (AL, AZ, FL, GA, IA, MS, NH, SC, TN, TX, UT, WV). Not covered in IN.
Find technology vendorsOne-on-one tutoring · Tutoring centers · Online tutoring · Reading and math intervention
Covered in 12 programs (AL, AZ, AR, GA, IA, LA, NH, NC, SC, TX, UT, WY). With conditions in 5 (FL, IN, MS, TN, WV).
Find tutoring vendorsLive online classes · Homeschool co-op fees · STEM and coding camps · Academic summer programs
Covered in 5 programs (LA, NH, SC, WV, WY). With conditions in 11 (AL, AZ, AR, FL, GA, IN, MS, NC, TN, TX, UT). Not covered in IA.
Find classes & camps vendorsPiano and instrument lessons · Art lessons · Swim lessons · Dance, gymnastics and martial arts
Covered in 2 programs (NH, WY). With conditions in 9 (AL, AZ, AR, IN, LA, NC, SC, UT, WV). Not covered in GA, TN.
Find lessons & sports vendorsSpeech-language therapy · Occupational therapy · ABA and behavioral services · Dyslexia and reading therapy
Covered in 12 programs (AL, GA, IA, LA, MS, NH, NC, TN, TX, UT, WV, WY). With conditions in 5 (AZ, AR, FL, IN, SC).
Find therapies vendorsAnnual standardized tests · SAT, ACT, PSAT and AP fees · Psychoeducational evaluations · Placement tests
Covered in 14 programs (AL, AZ, AR, FL, IN, IA, LA, MS, NH, NC, TN, TX, WV, WY). With conditions in 3 (GA, SC, UT).
Find testing vendorsCommunity college courses · Dual-credit tuition · Career and technical certificates
Covered in 10 programs (AZ, AR, FL, GA, IA, LA, NH, TX, WV, WY). With conditions in 3 (AL, MS, TN). Not covered in IN.
Find dual enrollment vendorsFee-for-service transportation to a school or provider · Mileage where a program allows it
Covered in 5 programs (MS, NC, TX, WV, WY). With conditions in 8 (AZ, AR, GA, IN, NH, SC, TN, UT). Not covered in AL, FL, IA.
Find transportation vendorsRequired uniforms for a participating school
Covered in 5 programs (AR, LA, TN, TX, WV). With conditions in 5 (AZ, GA, NH, SC, WY). Not covered in AL, FL, IN, IA, MS, UT.
Find uniforms vendorsMuseum, zoo and science-center admission · Educational field trips · Educational memberships (some programs)
Covered in 0 programs. With conditions in 6 (AZ, IN, NH, UT, WV, WY). Not covered in AL, AR, FL, GA, MS, NC, TN.
Find field trips vendorsStudent desks and chairs · Microscopes and lab equipment · Musical instruments · Assistive devices
Covered in 1 program (WV). With conditions in 11 (AL, AZ, AR, GA, IN, IA, LA, NH, NC, SC, WY). Not covered in MS.
Find equipment vendorsWhat each program pays per student, how it pays vendors, and how many of the 16 categories its rules cover. Open the state to see every category with the program's rule and the vendors listed for it.
| State and program | Per student | Pays vendors through | Categories covered | Official rules |
|---|---|---|---|---|
| AlabamaCHOOSE Act Alabama | $7,000 school · $2,000 home ed (cap $4,000/family) | ClassWallet | 7 covered 6 with conditions | Program list (opens in a new tab) |
| ArizonaEmpowerment Scholarship Account | 90% of state per-pupil funding (varies by grade/district/disability) | ClassWallet | 5 covered 11 with conditions | Program list (opens in a new tab) |
| ArkansasEducation Freedom Account | $7,208 per student (2026-27), $1,802 disbursed quarterly | ClassWallet | 9 covered 5 with conditions | Program list (opens in a new tab) |
| FloridaFamily Empowerment Scholarships and PEP | ~$7,463–$12,217, varies by scholarship/grade/county | EMA / MyScholarShop (Step Up) | 7 covered 4 with conditions | Program list (opens in a new tab) |
| GeorgiaGeorgia Promise Scholarship | Up to $6,500 per year in four installments | Odyssey | 7 covered 7 with conditions | Program list (opens in a new tab) |
| IndianaIndiana Education Scholarship Account | Up to $20,000 (disability) or $8,000 (sibling) per student | ClassWallet | 5 covered 7 with conditions | Program list (opens in a new tab) |
| IowaStudents First Education Savings Account | $8,148 per student for 2026-27 | Odyssey | 7 covered 2 with conditions | Program list (opens in a new tab) |
| LouisianaLA GATOR Scholarship Program | $5,243-$15,253 by tier (2025-26 figures; 2026-27 not yet posted) | Odyssey | 11 covered 3 with conditions | Program list (opens in a new tab) |
| MississippiEducation Scholarship Account | $8,007 max reported for 2025-26; 2026-27 amount not yet posted | MDE reimbursement | 7 covered 5 with conditions | Program list (opens in a new tab) |
| MontanaSpecial Needs Equal Opportunity Education Savings Account | Uncertain for 2026-27; OPI reimbursements ran only through 6/30/26 | OPI reimbursement | 0 covered 0 with conditions | Program list (opens in a new tab) |
| New HampshireEducation Freedom Account | $4,100 base + differentiated aid (income/EL/disability) | ClassWallet | 10 covered 6 with conditions | Program list (opens in a new tab) |
| North CarolinaEducation Student Accounts (ESA+) | ESA+ $9,000-$17,000; Opportunity Scholarship $3,574-$7,942 (2026-27) | ClassWallet | 7 covered 4 with conditions | Program list (opens in a new tab) |
| South CarolinaEducation Scholarship Trust Fund | $7,634/yr (Exceptional SC up to $11,000, funds-permitting) | ClassWallet | 7 covered 7 with conditions | Program list (opens in a new tab) |
| TennesseeEducation Freedom Scholarship and targeted ESA programs | $7,530/yr EFS; geographic ESA ~$10,094-$10,133; IEA by formula | TheoLearning | 5 covered 5 with conditions | Program list (opens in a new tab) |
| TexasTexas Education Freedom Accounts | $10,474 private school · $2,000 homeschool · up to $30,000 with IEP | Odyssey | 9 covered 2 with conditions | Program list (opens in a new tab) |
| UtahUtah Fits All Scholarship | $8,000 private school · $4,000 home age 5-11 · $6,000 home age 12-18 | Odyssey | 4 covered 6 with conditions | Program list (opens in a new tab) |
| West VirginiaHope Scholarship | $5,435.62 full-year award for 2026-27, paid quarterly | TheoPay (Student First) | 12 covered 4 with conditions | Program list (opens in a new tab) |
| WyomingSteamboat Legacy Scholarship | $7,000/yr, disbursed quarterly | Odyssey | 13 covered 3 with conditions | Program list (opens in a new tab) |
Use the checker above or the state page. A rule with a cap or a condition is the normal case, not the exception.
ClassWallet marketplace or direct pay, Odyssey marketplace, the program portal, or an invoice, depending on the state. Each vendor listing names its route.
The program reviews the purchase before the vendor is paid. Keep the invoice and any document the rule asks for.
Counts come from the state rules on this page; each state page carries the program's wording and the official link.
Most programs pay for private-school tuition, curriculum and textbooks, tutoring, testing and educational therapies, and many also cover technology, classes, camps and supplies with conditions. This page checks 16 kinds of expenses against 18 state programs' published rules; the state pages carry each program's own list.
16 of 18 programs allow computers or tablets, usually with a condition such as a spending cap, one device every few years, or a required link to the student's course of study. Conditions apply in AL, AZ, FL, GA, IA, MS, NH, SC, TN, TX, UT, WV. Check your state's rule below before buying.
Yes in 17 of 18 programs: curriculum, textbooks and workbooks are among the most widely covered expenses. Some programs require the item to come from an approved provider or through the program's marketplace, so buy through the route the program names.
11 of 18 programs allow music, art or physical-activity lessons in some form, most often with conditions: an approved provider, a documented educational purpose, or a limit on recreational activities. General gym memberships are not covered anywhere.
Only where the program's platform allows it. ClassWallet and Odyssey programs pay vendors inside their marketplaces or by direct pay to an approved provider; a few programs reimburse receipts after approval. A purchase on a personal card is not guaranteed to be reimbursed.
The program declines the purchase or the reimbursement, and the family pays for the item. Programs can also require repayment of misused funds and remove a student from the program, so confirm the exact item and the payment route before spending.
Each page opens with the award per student, then every category with the program's rule, then the vendors listed for it.
PencilGo is an independent company, not a state agency or program administrator. Coverage on this page was read from each program's published rules on the date shown on its state page; programs change rules, and the program decides every purchase. This is educational information, not legal, tax or eligibility advice.