What Changed This Legislative Session: A Cross-State Roundup

This year's legislative sessions produced more school-choice activity than any year since 2023. Eight states moved substantive legislation, and the cumulative effect is meaningful — but the headline story (universal ESAs everywhere) obscures the practical differences between the programs.

Three states enacted universal ESAs that take effect for the 2026–27 school year: an expansion in one Sun Belt state from income-tiered to fully universal, a phased rollout in a Plains state, and a launch in a Mountain West state with a hard appropriation cap. The award amounts range from $5,200 to $8,000 per student. Two of the three include income-based priority within the universal framework.

One state launched a refundable tax credit, which functions differently from an ESA. A tax credit reimburses families after the school year for documented expenses, up to a cap. It is paid through the state tax system, not through an education account. Cash-flow-constrained families should weigh the timing difference carefully.

Four states expanded existing programs without changing the structural design: higher income thresholds, higher per-student awards, or expanded allowable-use lists. These are the changes that matter most for families already in the system.

The deferred-action story is also worth noting. Two state legislatures considered universal ESA bills that did not advance. Two state constitutional amendments to clear the way for ESA funding were rejected by voters in 2024. The political momentum is uneven; it would be a mistake to read this year's expansions as a national wave.

We will be updating the state pages individually as program administrators publish updated rules. Subscribe to the newsletter for direct notifications on the states you follow.