Eligible Expenses
What ESA funds can — and can’t — be used for
Tuition, curriculum, and tutoring appear on most programs’ allowable-use lists. The gray areas are transportation, technology, religious instruction outside an approved school, and family-member compensation. Here is the working list, with the rules that change state-to-state — your state administrator’s current list is always the final word.
Generally allowed
Categories below are typical across active ESA programs — they are not a universal guarantee. Each state's administrator publishes the definitive allowable-use list and approved-provider requirements for that program. Confirm before spending.
| Category | Notes | State coverage |
|---|---|---|
| Private-school tuition | Verify the current approved-use list with your state administrator. | Check your state's list |
| Tutoring | Typically requires the tutor or service to be registered or approved under your state's rules. | Check your state's list |
| Curriculum & textbooks | Some states cap dollar amounts or restrict to required materials. | Check your state's list |
| Therapies (OT/PT/speech/behavioral) | May require a documented diagnosis or IEP/504 depending on the program. | Check your state's list |
| Standardized test fees | AP, SAT, ACT, state assessments — coverage varies by program. | Check your state's list |
| Technology (laptop, tablet) | Programs often cap dollar amounts or require the device be primarily educational. | Check your state's list |
| Online classes & live instruction | Provider approval usually required; check your state's approved-provider list before purchasing. | Check your state's list |
| Transportation | Allowable in some programs for travel to and from approved educational providers. | Varies by state |
| Microschool / co-op tuition | Typically requires the operator to be registered as a provider under your state's rules. | Check your state's list |
Generally not allowed
| Category | Why |
|---|---|
| Food, snacks, lunch programs | Generally excluded. |
| Vehicles, fuel, or non-educational transit | Generally excluded. |
| Family vacations & travel (non-educational) | Generally excluded; some states allow approved educational field trips. |
| Athletic team fees & equipment | Generally not allowable; recreational athletics are typically excluded. |
| Religious instruction outside an approved school | Tuition at an approved religious school is generally allowable; standalone religious tutoring often is not — check your program's rules. |
| Items already covered by public-school enrollment | Programs generally bar double-dipping with active full-time public-school enrollment. |
| Family member compensation | Many states restrict paying parents or account holders; the exact rules vary — get written guidance from your administrator. |
By state
Each state page lists the allowable-use categories for that program, the administrator, and a link to the official program page where the final rules live.
Common questions
Can I buy a laptop with ESA funds?
Many ESA programs allow technology purchases, often with a dollar cap and a requirement that the device be primarily educational. A platform accepting the purchase does not by itself establish allowability — programs can review purchases afterward. Check your state's current technology rules before buying.
Can I pay for a tutor who is a family friend?
Only if the tutor meets your state's provider and credential rules. Many programs bar paying the account holder or the student's parents; the exact restrictions on other relatives vary by state. A neighbor or family friend may qualify by registering and meeting the program's requirements — get written guidance from your administrator for related parties.
Do online classes count?
Generally yes, when the platform or instructor is on the state's approved-provider list and the purchase follows state reimbursement rules. Approval and reimbursement depend on the state, the platform, and the specific class or instructor. Some states route online-class purchases through the state spending platform (ClassWallet, Odyssey, Step Up) and only reimburse purchases from approved vendors on that platform. Check your state's approved-provider portal before purchasing, and confirm the category the class falls under — tutoring vs. curriculum vs. instructional services — to select the right one at checkout.
Can I use ESA funds for a microschool or learning co-op?
Usually, yes — provided the microschool or co-op has registered with your state program as an approved provider. The fees are typically billed as tuition or as educational services depending on how the operator structures the entity. Contact your state administrator or check the official approved-provider list to confirm a specific microschool is enrolled before committing to tuition.
What about religious-school tuition?
Generally allowable in ESA programs, subject to state program participation rules and the school being on the approved-provider list. Under Espinoza (2020) and Carson (2022), a state may not exclude a school solely on the basis of its religious character, but individual schools must still meet program requirements.
Does using my state's ESA disenroll my child from public school?
In nearly every program, yes — the ESA is intended for students not enrolled full-time in a public school. Most states allow part-time participation in a single public-school class or in athletics; full-time public-school enrollment for the same student-year is disqualifying.
Last reviewed August 10, 2026 by The School Choice Index Editorial Team. Not legal, tax, or financial advice — confirm with your state program administrator before spending.