Eligible Expenses

What ESA funds can — and can’t — be used for

Tuition is universal. Curriculum and tutoring are nearly universal. 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.

By The School Choice Index Editorial TeamPublished January 15, 2026Last reviewed May 25, 2026

ESA programs only. This guide covers ESA-style programs with flexible education spending rules. Voucher, town-tuitioning, tax-credit scholarship, and tax-credit/subtraction programs are more limited and often apply only to tuition, fees, or tax-qualified expenses. Always check the state administrator’s current rules before spending or signing an enrollment contract. Currently 33 states operate a program with an allowable-use list; the final word is always your state administrator.

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	Allowable in active ESA programs; verify the current approved-use list with your state administrator.	All ESA states
Tutoring	Approved when the tutor or service has registered with the program administrator.	Nearly all ESA states
Curriculum & textbooks	Required materials; some states cap dollar amounts.	All ESA states
Therapies (OT/PT/speech/behavioral)	Usually requires a documented diagnosis or IEP/504.	All ESA states
Standardized test fees	AP, SAT, ACT, state assessments.	Most ESA states
Technology (laptop, tablet)	Caps on dollar amount; must be primarily educational.	Most ESA states (with caps)
Online classes & live instruction	Provider approval required; check your state's approved-provider list before purchasing.	Most ESA states
Transportation	To and from approved educational providers; usually reimbursed.	Roughly half of ESA states
Microschool / co-op tuition	Approved when the operator has registered as a provider.	Most ESA states

Generally not allowed

Category	Why
Food, snacks, lunch programs	Universally excluded.
Vehicles, fuel, or non-educational transit	Universally excluded.
Family vacations & travel (non-educational)	Universally excluded; some states allow approved educational field trips.
Athletic team fees & equipment	Generally not reimbursable; recreational athletics are excluded.
Religious instruction outside an approved school	Tuition at a religious school is fine; standalone religious tutoring is usually not.
Items already covered by public-school enrollment	Cannot double-dip with active full-time public-school enrollment.
Family member compensation	Most states bar paying a parent or sibling as the tutor/instructor.

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.

Alabama · 4 categories Arizona · 6 categories Arkansas · 4 categories Florida · 5 categories Georgia · 4 categories Idaho · 4 categories Indiana · 3 categories Iowa · 4 categories Kansas · 1 category Louisiana · 4 categories Maine · 1 category Maryland · 1 category Minnesota · 3 categories Mississippi · 3 categories Missouri · 4 categories Montana · 1 category Nevada · 1 category New Hampshire · 4 categories North Carolina · 1 category Ohio · 1 category Oklahoma · 2 categories Pennsylvania · 1 category Rhode Island · 1 category South Carolina · 4 categories South Dakota · 1 category Tennessee · 4 categories Texas · 5 categories Utah · 4 categories Vermont · 1 category Virginia · 1 category West Virginia · 4 categories Wisconsin · 1 category Wyoming · 4 categories

Common questions

Can I buy a laptop with ESA funds?

Yes in most ESA states, with a dollar cap (commonly $1,500–$2,500) and a requirement that the device be primarily educational. The platform usually flags the purchase at checkout. Some states require the device to remain school property if it exceeds the cap.

Can I pay for a tutor who is a family friend?

Only if the tutor is registered as an approved provider with the state program. Most states explicitly bar paying a parent, sibling, or other immediate family member. A neighbor or family friend can usually qualify by registering and meeting any background-check requirement.

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 May 25, 2026 by The School Choice Index Editorial Team. Not legal, tax, or financial advice — confirm with your state program administrator before spending.