Money Page · 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

Currently 33 states operate a private-choice program with an allowable-use list. Specifics vary, and the final word is your state administrator — they flag rejected purchases at checkout in most platforms.

Generally allowed

Category	Notes	State coverage
Private-school tuition	Universal across all ESA programs.	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	Approved provider required (Outschool, Khan, accredited online schools).	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 categories Louisiana · 4 categories Maine · 1 categories Maryland · 1 categories Minnesota · 3 categories Mississippi · 3 categories Missouri · 4 categories Montana · 1 categories Nevada · 1 categories New Hampshire · 4 categories North Carolina · 1 categories Ohio · 1 categories Oklahoma · 2 categories Pennsylvania · 1 categories Rhode Island · 1 categories South Carolina · 4 categories South Dakota · 1 categories Tennessee · 4 categories Texas · 5 categories Utah · 4 categories Vermont · 1 categories Virginia · 1 categories West Virginia · 4 categories Wisconsin · 1 categories 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?

Yes, in most ESA states, when the platform or instructor is on the approved-provider list. Outschool, Khan Academy, accredited online schools, and many subject-specific tutoring platforms appear on multiple state lists.

Can I use ESA funds for a microschool or learning co-op?

Usually, yes — provided the microschool 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.

What about religious-school tuition?

Tuition at an approved religious private school is allowable in every ESA state. Under Espinoza (2020) and Carson (2022), a state cannot exclude a school solely on the basis of its religious character.

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.