What are ESAs, and does your state offer them?

Education Savings Accounts (ESAs) are state-led initiatives that offer families dedicated funds to cover a range of education expenses. These programs can potentially cover private school tuition, tutoring services, textbooks, student transportation, and disability accommodations, supporting various aspects of a student’s learning journey.

Given that these programs are relatively new, only a handful of states currently have set ESA programs in place for students and families to take advantage of. For families exploring alternative K-12 education pathways, seeking support for children with disabilities, or requiring additional funding for higher education, ESAs are worth considering. Every state policy is different, with some programs offering greater flexibility in eligibility and qualified expenses than others.

ESAs explained

An ESA is a typically government-sponsored savings account that comes with a pre-loaded amount of money allocated by the state for qualifying education expenses. Parents and guardians can use this money, typically through a debit card, for pre-approved costs, including private school tuition, college costs, disability services, and therapy.

Arizona was the first state to establish an ESA in 2011, and since then, programs have spread across the country. Texas, the latest state to establish an ESA, introduced its program in early 2026.

All states with ESA programs

Currently, 18 states have approved and active Education Savings Account programs (with Texas’s and Wyoming’s roll-out in progress). Here is the full list of states with ESAs and details about their specific policies and requirements:

Alabama

The Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act

Application period: January to April

Average award (2025-26): $5,400

The CHOOSE Act of Alabama offers education savings account opportunities for eligible students across the state. Alabama residents ages 5 to 19 who have not yet graduated, as well as children up to age 21 with a disability, may qualify for the program. Parents must also be Alabama residents and legally present in the U.S. Currently, eligibility is determined by income; however, these income restrictions are scheduled to be removed in 2027.

Through the CHOOSE Act, families may receive up to $7,000 per year to cover private school costs or up to $2,000 annually for eligible homeschool or other educational expenses (with a $4,000 cap per family). Priority is given to students with special needs, siblings already participating in the program, and children of active-duty military families, establishing broad access for Alabama students seeking educational choice.

Arizona

Arizona Empowerment Scholarship Accounts

Application period: Rolling

Average award (2024-2025): $9,572

The Arizona Empowerment Scholarship Accounts program provides eligible K-12 students, including those enrolled in public schools, currently homeschooled, and preschool children with special needs or learning differences, access to flexible education funding. Arizona ESA requirements stipulate that families must reside in the state and students must be eligible to attend public schools.

ESAs are funded at 90% of the state’s per-pupil base funding, with additional charter school assistance available, where applicable. Students may receive extra funding if accommodations for special needs are required. Funds are distributed quarterly, with most Arizona ESA recipients receiving between $7,000 and $8,000 per year; students with disabilities or unique abilities may qualify for higher awards depending on their individual needs.

The Arizona ESA program serves as a robust alternative to traditional education funding, supporting diverse learners and families seeking customized educational solutions, paralleling the flexible approach found in programs like FES-UA and the Family Empowerment Scholarship.

Arkansas

Arkansas Children’s Educational Freedom Account Program

Application period: March to June

Average award (2025-2026): $6,694

The Arkansas Education Freedom Account, often referred to as ESA Arkansas, enables eligible students and families to access up to 90% of their state education funding. Funds through this pioneering program can be used for private school tuition, homeschool curriculum resources, special needs services, approved therapies, test fees, and more. Award amounts range from $6,684 to $7,627, with the upper bound available to students previously enrolled in the state’s former voucher program.

Florida

Family Empowerment Scholarship for Educational Options (FES-EO)

Application period: February to November

Average award (2025-2026): $8,000

All Florida residents eligible to attend a public school (grades K-12) can apply for the FES-EO, though priority is given to students from households earning up to 185% of the Federal Poverty Level (FPL), as well as children in foster or out-of-home care. Students are initially served through the Florida Tax Credit (FTC) program, and a single application serves both the FTC and FES-EO scholarships. After 75% of available FTC contributions are allocated, additional Florida funds may be distributed via FES-EO.

FES-EO disburses scholarship funds quarterly. A separate appropriation is available to provide transportation grants of $750 per household for students in grades K-8 who attend a non-virtual public school outside of their assigned district.

Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)

Application period: February to November

Average award (2025-2026): $10,000

The Family Empowerment Scholarship for Students with Unique Abilities (FES-UA) gives priority to students in households earning up to 185% of the FPL and to children in foster or out-of-home care. Eligible applicants for this option must be ages 3 to 22 and have not yet graduated from 12th grade. A current Individualized Education Program (IEP) or a diagnosis from a licensed physician or psychologist, covering qualifying conditions such as autism, cerebral palsy, Down syndrome, or other health impairments, is required.

The maximum FES-UA grant awarded equals 100% of the exceptional student program base cost or actual cost of services, including per-pupil categorical funding determined by the severity of the disability. FES-UA awards, like other programs, are prorated and disbursed quarterly according to eligibility.

Georgia

The Georgia Promise Scholarship Act

Application period: March to May

Average award (2025-2026): $6,500

The Georgia Promise Scholarship offers an important school choice option for families across the state. To meet scholarship eligibility requirements, students must reside in Georgia, attend or live in a district designated as “low-performing,” and have a parent who has been a Georgia resident for at least one year (this requirement is waived for active-duty servicemembers). In addition to these scholarship guidelines, students must be U.S. citizens or permanent residents, and family income cannot exceed 400% of the FPL at the time of entry into the program. Individuals with certain criminal convictions, including felony drug offenses, may be disqualified. Students currently enrolled in a Department of Juvenile Justice school or participating in another Georgia school choice program are not eligible.

Eligible recipients of the scholarship receive an annual award of $6,500, disbursed quarterly, with the program capped at approximately 21,700 students each year. Scholarship funds can be used for qualified nonpublic school tuition and approved home study expenses.

Indiana

Indiana Education Scholarship Account Program

Application period: March to April

Average award (2025-2026): $6,735

The Indiana Education Scholarship Account Program, also known as the Indiana ESA, provides valuable educational funding for students with special needs and their siblings. Under the Indiana ESA guidelines, families with an income up to 400% of the Free and Reduced Lunch (FRL) program limits are eligible to participate. Through the Indiana Education Scholarship Account Program, recipients receive 90% of the state funding that would have been allocated for their education in a public school setting. This equates to a maximum of $20,000 for students with disabilities and $8,000 for eligible siblings.

It is important to note that the Indiana ESA cannot be combined with Indiana’s Choice Scholarship voucher program. However, families may use the Indiana Education Scholarship Account Program in conjunction with Indiana’s School Scholarship Tax Credit Program to further support educational expenses.

Iowa

Iowa Students First Education Savings Account

Application period: April to June

Average award (2025-2026): $7,988

The Iowa Students First Education Savings Account offers families a flexible way to fund private education. This program supports students eligible to enroll in K-12 who plan on attending an accredited private school in Iowa. To participate, applicants must meet state guidelines; homeschool students are not eligible for the ESA Iowa program. Funds deposited into each account must first be applied toward tuition and mandatory fees, and only then can remaining funds be used for other approved educational expenses. ESA Iowa accounts are funded at 100% of the state’s regular per-pupil cost.

Louisiana

Louisiana Giving All True Opportunity to Rise (LA GATOR) Scholarship

Application period: March

Average award (2025-2026): $7,250

The LA GATOR Scholarship program is being implemented in three phases to expand school choice opportunities for families across the state:

• Phase one offers access to students who have previously participated in the Student Scholarships for Educational Excellence Program (SSEEP), incoming kindergarten students, those enrolled in a public school the previous year, or children from households earning less than 250% of the Federal Poverty Level (FPL).
• Phase two increases eligibility to families with incomes up to 400% of the FPL.
• In phase three, the program becomes available to all students statewide, with priority to those enrolled in the School Choice Program for Certain Students with Exceptionalities and families under 250% of the FPL.

Students awarded the LA GATOR Scholarship may use their ESA toward in-person, virtual, or hybrid education formats. Scholarship accounts are funded quarterly, with award amounts determined by household income and any qualifying disabilities.

Mississippi

Equal Opportunity for Students with Special Needs Program

Application period: Year-round

Average award (2025-2026): $8,007

The Equal Opportunity for Students with Special Needs Program helps Mississippi families access private education options for children with special needs or unique abilities. This scholarship is available to Mississippi residents with an active IEP who are not receiving a Dyslexia Therapy or Nate Rogers Scholarship. Participation is automatically renewed as long as eligible students continue attending private school.

The award amount, determined each year by the Mississippi Student Funding Formula (MSFF), may change annually. Funding is issued through quarterly reimbursements to families or approved educational providers after the required documentation is submitted. Unlike some other scholarships for students with unique abilities, these funds are not paid in a lump sum, providing ongoing support to participants throughout the year.

Montana

Montana Special Needs Equal Opportunity Education Savings Account Program

Application period: May to June, November to December

Average award (2025-2026): $6,602

The Montana Special Needs Equal Opportunity Education Savings Account Program provides flexible education support to eligible students. Under this Montana ESA initiative, students with an Education Plan under the Individuals with Disabilities Education Act (IDEA) or a documented special need may qualify for funding based on state and local per-pupil amounts that would otherwise be allocated for public school enrollment.

To participate, applicants must meet eligibility criteria, such as attending public school in the previous year, relocating from out of state within the past year, or being eligible to start kindergarten that year. Families enrolled in this program receive monthly funding distributions to support qualified educational expenses.

New Hampshire

New Hampshire Education Freedom Account

Application period: March to June

Average award (2025-2026): $4,795

The New Hampshire Education Freedom Account applies to children residing in New Hampshire who are eligible to enroll in public elementary or secondary school. With an initial enrollment cap of 10,000 students, this New Hampshire ESA gives priority to siblings of participating students and those from families earning at or below 350% of the FPL: these priority students may apply and receive awards at any time throughout the application period. The program continues to expand education choices for eligible families across the state.

North Carolina

North Carolina Education Student Accounts (ESA+)

Application period: February to March

Average award (2025-2026): $2,937

The North Carolina ESA program, also known as North Carolina Education Student Accounts (ESA+), provides critical support for families of students with special needs. Eligible participants include students with special needs who attend private schools or receive at-home instruction. The base ESA award in North Carolina is $9,000, with increased funding up to $17,000 for students diagnosed with hearing impairments, moderate to severe intellectual disabilities, orthopedic impairments, or visual impairments. To maintain eligibility, participants must undergo a professional evaluation every three years. While late applications are accepted, priority is given to families who apply during the designated enrollment window.

South Carolina

South Carolina Education Scholarship Trust Fund Program

Application period: November to January (priority), January to February

Average award (2025-2026): $7,500

To participate in the South Carolina Education Scholarship Trust Fund Program, a student must belong to a family with income at or below 500% of the Federal Poverty Level (FPL), starting with the 2026-2027 school year. These scholarship funds can be used for approved private school tuition and other qualifying education expenses. The maximum award per recipient is $7,500.

Tennessee

Tennessee Education Freedom Scholarship Act

Application period: December to February

Average award (2025-2026): $7,500

The Tennessee Education Freedom Scholarship Act offers ESAs to eligible participants. Half of the available ESAs in Tennessee are reserved for low-income families, students eligible for other state choice programs, or children with disabilities. The remaining accounts are accessible to all Tennessee families with children eligible to enroll in public schools. If more than 75% of available scholarships are awarded, the student cap will increase by 5,000 each year. Priority for the Tennessee Education Freedom Scholarship Act is given to students below an income threshold, those with disabilities, and students renewing their applications.

Tennessee Education Savings Account Program

Application period: February to March

Average award (2024-2025): $9,788

The Tennessee Education Savings Account Program provides education savings accounts specifically for students residing in Hamilton County, Shelby County, and Metro Nashville school districts. Eligibility requires a household income below 200% of the FRL limit. Priority is given to siblings, students zoned to priority schools selected by the Tennessee Department of Education, and those receiving Supplemental Nutrition Assistance Program support. Accounts cannot be renewed if the student moves outside a qualifying district. Students receive the per-pupil state and local funding they would have received in public school, aligning this program with other education account models.

Tennessee Individualized Education Account Program

Application period: February to April

Average award (2025-2026): $12,788

The Tennessee Individualized Education Account Program is designed for children with special needs and offers another ESA Tennessee pathway for families seeking educational flexibility. Eligible students must have been enrolled in a Tennessee public school for one full year, be entering Tennessee schools for the first time, or have previously received an account. This program is also open to students participating in independent or home-based learning. There are no income or budget caps; qualifying students can receive up to 100% of what the state would have paid for their public education.

Texas

Texas Education Savings Account Program

Application period: February to March

Average award (2025-2026): $10,500

The ESA Texas program, established through the Texas Education Freedom Act, offers a universal opportunity for families seeking education savings for their children. Under this statewide Texas school voucher initiative, eligible K-12 students can access an education savings account valued at approximately $10,500. Students with special needs may qualify for up to $30,000 in additional funding through ESA Texas. If the number of applicants exceeds available accounts, a multi-tiered priority system will determine award distribution.

The Texas Education Freedom Act ensures that private school, public school, and homeschool students are all eligible; there is no requirement for prior enrollment in a Texas public school. Note, however, that awards for homeschool students are capped at $2,000 per year. To continue participating in the Texas school vouchers program, students in grades 3 through 12 attending private schools must complete an annual, nationally norm-referenced exam as stipulated by guidelines.

Utah

Utah Fits All Scholarship Program

Application period: March to May

Average award (2025-2026): $6,823

The Utah Fits All Scholarship is available to all K-12 students statewide. Due to the current funding cap, up to 10,000 students can participate in the Utah Fits All Scholarship program at any given time. Awards are valued at $8,000 for eligible private school students, while homeschooled students can receive between $4,000 and $6,000, depending on age. The program limits spending so that no more than 20% of funds may be used for extracurricular activities or sports. Families with renewal status can apply up to one month before applications open to new students. Participants are not allowed to take part in other school choice programs.

West Virginia

Hope Scholarship Program

Application period: Year-round

Average award (2025-2026): $5,267

The Hope Scholarship Program offers financial support to families seeking educational choice in West Virginia. Starting with the 2026-2027 school year, the program will expand eligibility so that all school-aged students statewide will qualify. Students who meet the Hope Scholarship requirements can renew their scholarships annually until they graduate from high school or turn 21. Award amounts are based on the statewide average per-pupil net state aid from the previous year, with partial-year awards prorated accordingly. Hope Scholarship requirements also include adherence to application deadlines, which are divided into four groups: families receive 100% of scholarship funds if they apply during the first window (March through June), 75% during the second, and so forth.

Wyoming

Steamboat Legacy Scholarship Act

Application period: January to May

Average award (2025-2026): $7,000

Expanded in 2024, the Steamboat Legacy Scholarship Act offers universal eligibility, making it easier for families to access up to $7,000 in ESA funds. Pre-kindergarten eligibility is also available for families earning below 250% of the FPL, with adjustments based on household size.

Please note: The full implementation of Wyoming ESA programs is currently paused.

A general note about ESAs

For many of these ESA programs, students and families can continue to access funding even after graduation. Provisions often allow unused funds to roll over into the next year until students reach a certain age, typically in their early 20s. Award amounts and eligibility criteria may change frequently, as these programs are regularly updated. For comprehensive information on state-specific ESAs, visit EdChoice’s resource on ESAs.

Frequently asked questions

ESA vs. 529: What’s the difference?

A 529 plan is another state-administered savings account that can be used for qualifying expenses, such as school tuition, supplies, and, as of 2025, test and career preparation materials. Unlike an ESA, those with 529s contribute their own money to an investment account and watch their savings grow over time. 529s allow families to pay for education expenses tax-free, while ESAs provide non-taxable income directly to families, largely for private school tuition or special needs support.

What is a private Coverdell ESA?

A Coverdell ESA is an education savings account designed to pay for qualified education expenses. Coverdell ESAs are established and managed by brokerages, not states, and are available to anyone with an eligible beneficiary. A Coverdell ESA allows families to set up a dedicated savings account to fund various educational expenses, regardless of whether their state offers its own program.

When weighing the features of a Coverdell ESA vs. a 529 plan, several differences stand out. Coverdell ESAs have an annual contribution limit of $2,000, include income-based eligibility restrictions, and impose age limits on both contributions and distributions. By comparison, 529 plans generally have no set contribution maximums and fewer eligibility requirements. While Coverdell ESAs once offered broader qualified expense options, legislative changes have reduced this advantage, making the current allowable uses more closely aligned with those of 529 plans.

How many students use ESAs?

Approximately half a million students nationwide take advantage of ESAs. Florida has the largest enrollment, with 221,000 students enrolled in the 2024-2025 school year.

Wrapping up

In many states, families can access ESAs as adaptable funding sources for different educational needs. Funds can be used for private school tuition, therapies, supplies, transportation, and other approved educational expenses. While ESAs are commonly associated with making private schools more accessible, the range of costs covered by these programs varies across the country. As everyday prices continue to rise, these programs can provide significant relief for education costs, ensuring that specialized services, curricular materials, and important resources are accessible for all families rather than being optional due to financial constraints.