What are ESAs, and does your state offer them?

Updated August 2026

Education Savings Accounts (ESAs) are state-led programs that provide families with dedicated funds to cover a range of education expenses, and about half of U.S. states now offer an ESA or a related tax credit program. These funds can cover private school tuition, tutoring, test preparation, textbooks, student transportation, and disability accommodations, supporting many parts of a student’s learning journey.

Because these programs are relatively new, only a portion of states currently have established ESA programs for families to take advantage of, though many others offer related tax incentives. For families exploring alternative K-12 pathways, seeking support for children with disabilities, or needing additional funding for exam prep, ESAs and similar programs are worth considering.

Every state policy is different, with some programs offering more flexibility in eligibility and qualified expenses than others. Use the guide below to find out if your state has an ESA program and how you can access funding for tuition, materials, test prep, and more.

What are ESAs?

An ESA is typically a government-sponsored savings account preloaded with state-allocated funds for qualifying education expenses. Parents and guardians can use these funds, usually 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 is among the most recent states to launch an ESA: it enacted its program in 2025, with the first application window opening in early 2026.

Can I use my state ESA to pay for SAT, ACT, and CLT prep?

Yes, in most states with ESA programs, you can use funding to pay for qualified test prep courses and academic tutoring, as well as SAT, ACT, and CLT exam fees. However, coverage rules vary by state, and vendor approval is required. (For example, Achievable is currently working with states to secure approval for its SAT, ACT, and CLT courses, which would let families access affordable, personalized test prep at an even deeper discount.)

Although tutoring and prep classes count as qualifying expenses in many states, most require families to buy support through a state-designated portal (such as ClassWallet or Odyssey) and sign up with pre-approved vendors, rather than paying out of pocket and requesting reimbursement. Note, too, that some programs on the list offer tax-credit-funded scholarships instead of an ESA. In those cases, the programs generally aren’t suitable for test preparation services. Check your state’s ESA handbook or marketplace to confirm whether your desired test prep course or tutor is registered.

All states with ESA or similar programs

Currently, about half of all states have approved and active Education Savings Account or related tax-credit-based programs (with Texas’s and Wyoming’s rollouts in progress).

Here is a list of states with ESAs, along with details on their policies, requirements, and current program status. In most cases, families need to submit only one application per household, rather than separate applications for multiple students. Residency requirements apply:

Alabama

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

Application period: January to April

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

Platform: ClassWallet

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. Parents must also be Alabama residents and legally present in the U.S. Eligibility is currently determined by income; however, these income restrictions are scheduled to be removed in 2027.

Under the CHOOSE Act, families may receive up to $7,000 per year to cover private school costs, or up to $2,000 per year 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, and children of active-duty military families.

How to sign up:

Visit the Alabama Department of Revenue website for application information and dates. Prepare and submit all required eligibility documents, including proof of residency, income statements, special needs documentation, and evidence of military service.

Paying for test prep in Alabama

ESA funding can be used for approved vendors. Choose an approved Education Service Provider (ESP) using online directories such as CHOOSEActAL to find registered vendors.

Arizona

Program: Arizona Empowerment Scholarship Accounts

Application period: Rolling

Average award (2024-2025): $7,500

Platform: ClassWallet

The Arizona Empowerment Scholarship Accounts program provides eligible K-12 students, including those enrolled in public schools, homeschooled students, 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 needs.

How to sign up:

Visit the Arizona Department of Education’s ESA portal and create an ADEConnect account if you haven’t already. Check eligibility requirements before applying:

• The student is enrolled in K-12 education or a preschool program for children with disabilities
• If a student is identified as having a disability, an Individualized Education Program (IEP), Multidisciplinary Evaluation Team (MET) plan, 504 plan, or Independent Educational Evaluation (IEE) plan is required at the time of application
• If a student’s parent or legal guardian is a member of the Armed Forces and is on active duty or was killed in the line of duty, proof is required
• Wards of the juvenile court also need additional documentation
• Students attending a D/F-rated school or district may qualify
• Students who are siblings of current or previous account recipients can also access funding
• Students residing within the boundaries of an Indian reservation may also apply
• Children of parents who are legally blind, deaf, or hard of hearing may also be eligible
• Previously enrolled ESA students must reapply

Prepare and submit all required eligibility documents (birth certificate, Social Security card, proof of residency, disability documentation, etc.).

Paying for test prep in Arizona

Families can pay for test preparation and exam fees for the SAT, ACT, CLT, and AP tests using approved vendors.

Arkansas

Program: Arkansas Children’s Educational Freedom Account Program

Application period: March to June

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

Platform: ClassWallet

The Arkansas Education Freedom Account, often called ESA Arkansas, lets eligible students access up to 90% of their state education funding. Funds 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.

How to sign up:

Visit the Education Freedom Account Student Application for application information and dates, and to create an account with the Arkansas Department of Education. Prepare and submit all required eligibility documents, including proof of income, special needs documentation, and evidence of military service.

Paying for test prep in Arkansas

Funds can be used for one-on-one tutoring, digital test-preparation services, and testing fees through approved vendors.

Florida

Program: Family Empowerment Scholarship for Educational Options (FES-EO)

Application period: February to November

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

Platform: Step Up for Students

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 the available FTC contributions have been allocated, additional Florida funds may be distributed via FES-EO.

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

Program: 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 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 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.

How to sign up:

To apply for either branch of the Family Empowerment Scholarship Program, contact one of the two scholarship funding organizations that administer these programs:

A.A.A. Scholarship Foundation- FL, LLC

P.O. Box 15719, Tampa, FL 33684

Phone/Fax: 888-707-2465

info@aaascholarships.org

Step Up For Students

P.O. Box 54367Jacksonville, FL 32245-4367

877-735-7837

info@stepupforstudents.org

Paying for test prep in Florida

Standardized testing fees, test prep and tutoring, and instructional materials via approved providers are all allowed. Check whether a vendor is approved via the Step Up for Students EMA portal.

Georgia

Program: The Georgia Promise Scholarship Act

Application period: March to May

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

Platform: State-direct

The Georgia Promise Scholarship offers a school choice option for families across the state. To qualify, 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 1 year (this requirement is waived for active-duty service members). Students must also be U.S. citizens or permanent residents, and family income must not exceed 400% of the FPL at the time of program entry. 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 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.

How to sign up:

To apply for the Georgia Promise Scholarship, access the online portal during an open application period. Register with your name and email, complete the household application, and upload the required verification documents.

Paying for test prep in Georgia

SAT, ACT, CLT, AP, and related high school standardized exam tutoring and prep can be covered by ESA funding in Georgia. Check the regularly updated Promise Scholarship vendor list to confirm your instructor, program, or digital course is included.

Indiana

Program: Indiana Education Scholarship Account Program

Application period: March to April

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

Platform: State-direct

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

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 alongside Indiana’s School Scholarship Tax Credit Program to further support educational expenses.

How to sign up:

Visit the Indiana Scholarship Account portal to create an account or check your application status. Prepare and submit all required eligibility documents, including proof of income, special needs documentation, family and personal information, and evidence of military service.

Paying for test prep in Indiana

Approved funding categories explicitly include test/examination fees, tutoring services, and educational training programs for those who qualify, provided they are accessed through approved vendors.

Iowa

Program: Iowa Students First Education Savings Account

Application period: April to June

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

Platform: Odyssey

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

How to sign up:

The Students First ESA Application is accessible in both English and Spanish. First-time applicants must create an account with their name, email, and password. After clicking “Create Account,” they’ll be directed to the ESA portal, where they'll begin by selecting “Start Application.” Returning applicants with an existing account can log in to continue their application for the 2026-27 school year.

Paying for test prep in Iowa

Iowa Students First Education Savings Accounts can cover standardized testing fees and academic tutoring, but only after paying private school tuition and mandatory fees in full. All purchases must be made through the approved Odyssey Marketplace vendor system; out-of-pocket reimbursements are not allowed.

Kansas

Program: Kansas Tax Credit Scholarship

Application period: Varies based on individual application

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

Platform: Individual scholarship-granting organizations (SGOs)

The Kansas Tax Credit for Low Income Students Scholarship Program differs from traditional Education Savings Account (ESA) programs, but still allows families to access funding for approved educational expenses. Rather than a state-approved savings account, eligible students may qualify for scholarships to cover all or part of tuition at qualified Kansas schools. Contributions are made to a scholarship-granting organization, which distributes at least 90% of received funds to eligible students within 36 months. The scholarship can reach up to $8,000 per student annually and may cover tuition, fees, expenses, and, if applicable, transportation to a qualified school.

How to sign up:

Parents or guardians must submit student applications directly to qualifying SGOs rather than a state agency. Eligible students must:

• Be residents of Kansas
• Have a family income less than or equal to 250% of the FPL
• Have been enrolled in kindergarten or grades one through eight at any public school in the previous school year, OR be eligible to enroll in public school
• Have received an educational scholarship from the program and have not yet graduated from high school or reached the age of 21

Note that each SGO may vary in required personal information and documents, so read each application carefully.

Paying for test prep in Kansas

Funding from the Kansas Tax Credit for Low Income Students cannot be used to pay directly for independent test preparation services, as the funds are restricted to tuition, fees, expenses, and transportation. However, Kansas offers free statewide ACT administration, allowing students to take the college admissions test without paying the exam registration fee.

Louisiana

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

Application period: March

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

Platform: Odyssey

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

• Phase one offers access to students who 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 given to those enrolled in the School Choice Program for Certain Students with Exceptionalities and to families at or below 250% of the FPL.

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

How to sign up:

Qualifying families can apply directly to the program using Odyssey. See the application guides for new and returning students for step-by-step walkthroughs on completing online forms and submitting documents.

Paying for test prep in Louisiana

You may use Louisiana’s LA GATOR scholarship program (an Education Savings Account) to pay for test preparation, such as ACT or SAT prep and AP exams, as long as you use an approved service vendor and complete transactions through the state’s Odyssey Payment Platform.

Maryland

Program: Maryland Broadening Options and Opportunities for Students Today (BOOST)

Application period: March to May

Average award (2025-2026): $3,000-4,000

Platform: State-direct

The BOOST Scholarship Program offers awards to students eligible for the free or reduced-price school meals program (FARMs) to attend participating nonpublic schools. Priority is given to FARMs-eligible students who received a BOOST scholarship during the 2025-2026 school year, as well as to their siblings.

How to sign up:

Visit the Maryland State Department of Education portal during application open periods to submit all documents.

Paying for test prep in Maryland

Because the BOOST program is not a traditional flexible ESA, funding must be used for tuition payments and cannot cover standalone tutoring, exam-preparation classes, or external educational services. However, many local institutions and public universities offer students discounted test preparation services.

Mississippi

Program: Equal Opportunity for Students with Special Needs Program

Application period: Year-round

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

Platform: State-direct

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 renews automatically 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 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.

How to sign up:

Families can apply online or through their schools using the paper application form on the Mississippi Department of Education website. Parents of current ESA participants do not need to reapply each year.

Paying for test prep in Mississippi

Fees for standardized tests, Advanced Placement exams, test preparation, online software, and related costs are all covered under Mississippi’s program. Unlike other initiatives, Mississippi allows families to submit invoices and receipts for reimbursement, rather than requiring them to sign up for test-prep courses or tutoring through a portal.

Missouri

Program: MOScholars

Application period: October to April

Average award: Between $6,000 and $7,000

Platform: State-direct (EAOs)

MOScholars was created by the Missouri General Assembly in 2021 to offer educational opportunities and resources to students and families across Missouri. It provides eligible families with several instructional options, including private schools and therapeutic services, and awards up to around $11,000. The law offers state tax credits for donations made to approved, non-profit Educational Assistance Organizations (EAOs). These organizations use the funds to grant scholarships to Missouri students with IEPs and those from low-income households. To be eligible, students must meet at least one of the following: have an approved IEP, and/or be a member of a household whose total annual income does not exceed 300% of the income standard used to qualify for free and reduced lunch. Students in the second category must also attend, or be eligible to attend, public school, or have a sibling who is a qualified student.

How to sign up:

New applicants can register on the MOScholars website through the Missouri Treasury Department. After creating an account, you can access your application through the online portal and check your application status.

Paying for test prep in Missouri

While the Missouri scholarship program differs from an ESA, students can still use the funds for tutoring services and exam fees related to Advanced Placement or college and university admissions.

Montana

Program: Montana Special Needs Equal Opportunity Education Savings Account Program

Application period: May to June, November to December

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

Platform: OPI reimbursement

The Montana Special Needs Equal Opportunity Education Savings Account Program provides flexible education support to eligible students. Under Montana’s 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 the 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 in this reimbursement-based program receive monthly disbursements to cover qualified educational expenses (tuition, curriculum materials, therapies, tutoring, exam fees, etc.).

Paying for test prep in Montana

Under normal program operation, tutoring and exam fees are listed as qualified expenses and are reimbursed through OPI. Please note: Montana ESA applications are currently closed due to a state district court ruling blocking the program over funding and appropriation issues.

Nevada

Program: Nevada Opportunity Scholarship

Application period: April

Average award: Depends on administering organization; maximum is around $10,400

Platform: SGOs

The Nevada legislature created the Educational Choice Scholarship Program in 2015, often called the Opportunity Scholarship. It offers need-based aid to students from households earning up to 300% of the FPL. Unlike typical ESAs, it is funded by donations in exchange for tax credits. Parents and guardians of private school students can use these scholarships to cover tuition, fees, and transportation costs related to private school attendance.

Students apply directly to registered SGOs rather than to the state.

Paying for test prep in Nevada

At this time, the program cannot be used to pay for test prep or related expenses; funds are limited to tuition, fees, and transportation.

Please note: Only renewals and waitlisted students were allowed to apply in this year’s cycle due to limited funding. New students should follow updates from the Nevada Department of Education.

New Hampshire

Program: New Hampshire Education Freedom Account (EFA)

Application period: March to June

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

Platform: ClassWallet

The New Hampshire Education Freedom Account (EFA) 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 to those from families earning at or below 350% of the FPL; these priority students may apply and receive awards at any time during the application period.

How to sign up:

Eligible students can apply through ScholaVia, the program’s dedicated website for ESA accounts.

Paying for test prep in New Hampshire

EFA funds can cover tutoring, teaching services, in-person and online standardized test prep, and other related programs.

North Carolina

Program: North Carolina Education Student Accounts (ESA+)

Application period: February to March

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

Platform: ClassWallet

The North Carolina ESA program, also known as North Carolina Education Student Accounts (ESA+), provides 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, increasing 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.

How to sign up:

Students and families can apply using the ESA+ Scholarship portal during open application periods. When applying, you’ll submit a full eligibility determination issued by a public school confirming whether a student has a disability and is eligible for special education and related services.

Paying for test prep in North Carolina

ESA+ funds can be used for test preparation (nationally standardized tests, AP exams, college entrance exams, etc.), but they must be delivered through approved channels.

Ohio

Program: Jon Peterson Special Needs Scholarship (JPSN)

Application period: Year-round

Average award (2025-2026): $12,797

Platform: OH DEW Provider Directory

Different from a conventional ESA, the Jon Peterson Special Needs voucher program is open exclusively to students aged 5-21 with an IEP from their local school district (there is no income limit). To renew, participants must complete the required assessments unless they qualify for a statutory exemption. Students must also adhere to the state compulsory attendance law, and those receiving a Peterson voucher cannot participate in any other state voucher programs simultaneously. The scholarship amount depends on the student’s specific needs and is categorized into six levels, ranging from $9,585 to $32,445. The total number of vouchers is limited to 5% of the statewide population of students with special needs. A 2024 amendment to the law also allows non-school service providers to deliver services remotely.

How to sign up:

To apply for the Jon Peterson Special Needs Scholarship, first review the eligibility criteria, then select a participating JPSN Scholarship Provider to serve your child’s education needs. The Parent Portal lets you access all information related to scholarship approval and requirements.

Paying for test prep in Ohio

You may be able to use Jon Peterson funding for standardized testing and related tutoring support, but you’ll need to confirm that the program approves the provider.

Oklahoma

Program: Oklahoma Parental Choice Tax Credit

Application period: March to June

Average award: $5,000-$7,000 per student

Platform: OkTAP (Oklahoma Tax Commission)

The Oklahoma Parental Choice Tax Credit provides a refundable income tax credit of $5,000 to $7,500 per student to help cover tuition and fees at qualified private schools in Oklahoma, or costs related to homeschooling. Note that homeschooled families are eligible only for a flat scholarship of $1,000 per student.

How to sign up:

First, check whether your private school participates in the Parental Choice Tax Credit Program and is registered with the Oklahoma Tax Commission on OkTAP. Parents or guardians must request an Enrollment Verification Number (EVN) for each student from the schools their student(s) attend. A similar verification process applies to homeschooled students. To apply, visit OkTAP to submit your application and check its status. Checks are mailed directly to schools for students attending private institutions.

Paying for test prep in Oklahoma

Yes, under the homeschool portion of the Parental Choice Tax Credit program, students can use the funds for test-preparation services, curricular tools, and tutoring.

Pennsylvania

Program: Pennsylvania Educational Improvement Tax Credit (EITC) and Opportunity Scholarship Tax Credit (OSTC)

Application period: May to July

Average award (2023-2024): $2,776

Platform: SGOs

Eligible business contributions in exchange for tax credits fund the EITC and OSTC programs in Pennsylvania. EITC has three tax credits to support students who demonstrate financial need or public schools looking to enhance their curriculum: those for Scholarship Organizations (SOs) for students in grades K-12, Pre-Kindergarten Scholarship Organizations (PKSOs), and Education Improvement Organizations (EIOs). The OSTC provides aid to students in grades K-12 who live in school districts ranked in the lowest 15% in Pennsylvania. EITC allows a maximum scholarship of full tuition and fees, while OSTC allows a maximum scholarship of $8,500 ($15,000 for special-needs children), and both scholarships can be stacked.

How to sign up:

Rather than applying through a single government portal, students apply using approved SOs or Opportunity Scholarship Organizations (OSOs).

Paying for test prep in Pennsylvania

Exam preparation services and related costs cannot be paid for with EITC or OSTC funds. These non-ESA programs are reserved for tuition or educational improvements. However, money freed up by covering tuition can be redirected toward additional educational expenses.

South Carolina

Program: South Carolina Education Scholarship Trust Fund (ESTF) Program

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

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

Platform: ClassWallet

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). These funds can be used for approved private school tuition and other qualifying education expenses. The program provides a fixed scholarship amount, which will increase from $7,500 to $7,764 in 2026.

How to sign up:

Visit the official South Carolina Department of Education website for application details and deadlines, and prepare and submit all necessary eligibility documents. Families who miss the deadline or apply after the statutory limit is reached can join a waitlist.

Paying for test prep in South Carolina

Yes: as long as you use an approved education service provider through the SC ESTF program, you can use this funding for test preparation.

Tennessee

Program: Tennessee Education Freedom Scholarship Act

Application period: December to February

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

Platform: State-direct

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

How to sign up:

Apply using a new or existing account on the Tennessee Department of Education website during open enrollment periods. In-person and mailed paper applications can be requested by emailing EFS.Questions@tn.gov.

Program: 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.

How to sign up:

Apply using a new or existing account on the Tennessee ESA official portal during open enrollment periods. Be prepared to submit income documents and school verification forms.

Program: Tennessee Individualized Education Account (IEA) 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. It 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.

How to sign up:

Apply using a new or existing account on the IEA Portal during open application periods.

Paying for test prep in Tennessee

All three programs can be used for approved educational services, such as tutoring and specialized learning materials. Direct, standalone commercial test preparation classes or general exam vouchers are generally restricted unless tied to a pre-approved vendor.

Texas

Program: Texas Education Freedom Act (TEFA)

Application period: February to March

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

Platform: Odyssey

The ESA Texas program, established through the Texas Education Freedom Act (TEFA), offers a universal opportunity for families seeking to fund their children’s education. Under this statewide 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 the number of available accounts, a multi-tiered priority system determines the distribution of awards.

TEFA 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, students in grades 3 through 12 attending private schools must complete an annual, nationally norm-referenced exam as stipulated by program guidelines.

How to sign up:

Eligible applicants must submit an online household application through the official TEFA portal during the designated application window.

Paying for test prep in Texas

Yes: services must be provided by an approved educational vendor or tutoring platform participating in the state program.

Utah

Program: Utah Fits All Scholarship Program

Application period: March to May

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

Platform: Odyssey

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 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 may not take part in other school choice programs.

How to sign up:

Utah Fits All Scholarship students can apply directly through the Odyssey platform. Returning applicants have priority over new applicants and can apply sooner.

Paying for test prep in Utah

Yes: test preparation services can be paid for with Utah Fits All Scholarship funds, provided they are on the approved vendor list (accessible via Odyssey).

Virginia

Program: Education Improvement Scholarships Tax Credits (EISTC)

Application period: Year-round

Average award (2025-2026): $2,500

Platform: SGOs

The Virginia EISTC program allows individuals and businesses to claim a 65% tax credit for their donations to SGOs. Student eligibility is limited to those with family incomes below 300% of the Federal Poverty Level (FPL), or below 400% if they have special needs. Qualified students must be enrolled in kindergarten or first grade, have attended a public school last year, have previously received a scholarship, or be new residents. Pre-kindergarten students are also eligible if they meet the income limit, are considered “at risk” and unable to access early childhood services through government programs, are homeless, or have a parent or guardian who did not graduate high school. The program has an annual cap of $25 million, and individual donation limits are set at $125,000 per year.

How to sign up:

To apply for a scholarship, families must contact a participating non-public school or pre-kindergarten program. Scholarships are usually limited to the state share of per-pupil Standards of Quality or Virginia Preschool Initiative funding for the locality where the recipient lives, though special education schools may receive larger scholarships.

Paying for test prep in Virginia

Because EISTC is a tuition-focused tax-credit program administered through SGOs, funds are generally directed to tuition rather than standalone test prep. Confirm allowable uses with your chosen SGO.

West Virginia

Program: Hope Scholarship Program

Application period: Year-round

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

Platform: Student First Tech

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 qualify. Students who meet the 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. 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.

How to sign up:

To sign up for the West Virginia Hope Scholarship, create an account on the online portal, and submit an application for review by the State Treasurer’s Office.

Paying for test prep in West Virginia

The Hope Scholarship’s flexible spending categories generally include tutoring and standardized test fees through approved vendors. Confirm current allowable expenses in the program handbook before purchasing.

Wisconsin

Program: MPCP/RPCP/WPCP/SNSP

Application period: Year-round

Average award (2025-2026): Varies by program

Platform: DPI/Private schools

The Private School Choice Programs include the Milwaukee Parental Choice Program (MPCP), the Racine Parental Choice Program (RPCP), the statewide Wisconsin Parental Choice Program (WPCP), and the statewide Special Needs Scholarship Program (SNSP). Schools in these programs receive a state aid payment for each eligible student, paid on behalf of the student’s parent or guardian. Eligibility depends on residence in Wisconsin: if you live in Milwaukee, you can apply to the MPCP; if you live in the Racine Unified School District, you can apply to the RPCP; and if you live outside these areas, you qualify for the WPCP. Applicants may also need to meet income and age criteria.

• The MPCP voucher amounts are $11,305 per year for grades K-8 and $13,799 per year for grades 9-12
• The RPCP voucher amounts are $10,237 per year for grades K-8 and $12,731 per year for grades 9-12
• The WPCP voucher amounts are $11,305 per year for grades K-8 and $13,799 per year for grades 9-12
• The SNSP base scholarship for 2024-25 is $15,409 for K-12 students; K-4 students receive half that amount

How to sign up:

Parents can apply for all programs directly through the Wisconsin Department of Public Instruction (DPI) online parent application system by selecting and contacting a participating private school.

Paying for test prep in Wisconsin

These programs are voucher-based tuition payments to participating private schools rather than flexible spending accounts, so they don’t directly fund standalone test prep.

Wyoming

Program: Steamboat Legacy Scholarship Act

Application period: January to May

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

Platform: ClassWallet

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: Full implementation of the Wyoming ESA program is currently paused.

A general note about ESAs

For many of these 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, state-specific information, visit EdChoice’s resource on ESAs.

ECCAs: Coming January 2027

Launching in January 2027 in participating states, the Educational Choice for Children Act (ECCA) is a federal school-choice tax-credit program that explicitly covers private school tuition, tutoring, and special needs services. For states without an ESA or with limited scholarships, ECCA programs can provide access to a wider variety of educational services and resources. States must opt in for their students to receive scholarships, so check whether your state has approved the program before applying for additional test-prep funding.

CLT parental choice programs

The CLT (which stands for Classic Learning Test) is an organization that creates alternative standardized exams for college admissions and academic assessment. They have partnered with parental choice programs across the U.S. to provide families with discounted access to their suite of assessments:

• Alabama
• Arizona
• Arkansas
• Florida
• Georgia
• Louisiana
• Maryland (CLT must be an included fee toward school tuition)
• Missouri
• New Hampshire (CLT4-8 and CLT10)
• North Carolina
• Oklahoma
• South Carolina
• Utah
• West Virginia

The CLT for college admissions can be used in place of the SAT or ACT for admission to many religious and public colleges. At the same time, the CLT’s other suite of assessments is often accepted by states for homeschool testing and benchmarking.

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, 529 owners contribute their own money to an investment account and watch their savings grow over time. 529s let families pay for education expenses tax-free, while ESAs provide non-taxable funds 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 lets families set up a dedicated savings account for various educational expenses, regardless of whether their state offers its own program.

When weighing 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, aligning current allowable uses more closely with those of 529 plans.

How many students use ESAs?

Approximately half a million students nationwide use ESAs. Florida has the largest enrollment: in 2025-2026, its FES-EO program served roughly 280,611 students and its FES-UA program roughly 140,000 more.

Wrapping up

In many states, families can use ESAs as flexible funding to meet various educational needs, such as college exam preparation, private school tuition, therapies, supplies, transportation, and other approved expenses. While ESAs are commonly associated with easing private school costs, the range of costs covered varies across the country.

As educational environments, especially undergraduate admissions, grow more competitive, access to high-quality tutoring and resources can make a real difference. For many families, these supports are out of reach; ESAs can provide meaningful relief for educational costs, making specialized services, curricular materials, and other resources accessible rather than optional due to financial constraints.