{ "dataset": { "name": "School Voucher Provider Accountability Requirements by State", "version": "1.0-2026-08-03", "last_verified": "2026-08-03", "url": "https://theschoolchoiceindex.com/research/school-voucher-provider-accountability-requirements-by-state/", "creator": "The School Choice Index Editorial Team", "publisher": "The School Choice Index", "scope": "Direct state-funded vouchers, education savings accounts, town-tuitioning mechanisms, and refundable parental-choice credits that directly support private K–12 education." }, "headline_counts": [ { "dimension": "Provider approval or registration", "all_programs": 20, "some_conditional": 4, "no_explicit": 0, "na": 0, "states_with_any": 24 }, { "dimension": "Accreditation or baseline eligibility", "all_programs": 9, "some_conditional": 10, "no_explicit": 5, "na": 0, "states_with_any": 19 }, { "dimension": "Staff background checks", "all_programs": 10, "some_conditional": 11, "no_explicit": 3, "na": 0, "states_with_any": 21 }, { "dimension": "Health, safety, or code compliance", "all_programs": 7, "some_conditional": 13, "no_explicit": 4, "na": 0, "states_with_any": 20 }, { "dimension": "Financial viability at entry", "all_programs": 5, "some_conditional": 10, "no_explicit": 9, "na": 0, "states_with_any": 15 }, { "dimension": "Ongoing provider financial audit or review", "all_programs": 6, "some_conditional": 10, "no_explicit": 8, "na": 0, "states_with_any": 16 }, { "dimension": "Account-holder or transaction audit", "all_programs": 11, "some_conditional": 8, "no_explicit": 0, "na": 5, "states_with_any": 19 }, { "dimension": "Student assessment", "all_programs": 11, "some_conditional": 10, "no_explicit": 3, "na": 0, "states_with_any": 21 }, { "dimension": "Results reported to state or administrator", "all_programs": 10, "some_conditional": 11, "no_explicit": 3, "na": 0, "states_with_any": 21 }, { "dimension": "School-level results publicly reported", "all_programs": 0, "some_conditional": 10, "no_explicit": 14, "na": 0, "states_with_any": 10 }, { "dimension": "Tuition, fee, or refund transparency", "all_programs": 11, "some_conditional": 13, "no_explicit": 0, "na": 0, "states_with_any": 24 }, { "dimension": "Complaint, investigation, suspension, or termination authority", "all_programs": 24, "some_conditional": 0, "no_explicit": 0, "na": 0, "states_with_any": 24 }, { "dimension": "Teacher or provider qualifications", "all_programs": 5, "some_conditional": 15, "no_explicit": 4, "na": 0, "states_with_any": 20 } ], "state_summary": [ { "state": "Alabama", "program_status": "Operational", "program_count": 1, "programs": "CHOOSE Act Education Savings Account", "program_types": "ESA", "approval": "All in-scope programs", "accreditation": "All in-scope programs", "background": "All in-scope programs", "health_safety": "All in-scope programs", "entry_financial": "All in-scope programs", "provider_financial": "Some/conditional", "account_audit": "All in-scope programs", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "Some/conditional", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "CHOOSE Act Education Savings Account: School-level assessment results are reported to the Department of Revenue; no explicit requirement to publish school-level results was found.", "source_urls": [ "https://www.revenue.alabama.gov/wp-content/uploads/2024/03/CHOOSE-Act-2024-21.pdf", "https://www.revenue.alabama.gov/wp-content/uploads/2025/01/Rule-810-28-1-.05-Requirements-for-Education-Service-Providers.pdf" ], "last_verified": "2026-08-03" }, { "state": "Alaska", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Arizona", "program_status": "Operational", "program_count": 1, "programs": "Empowerment Scholarship Accounts", "program_types": "ESA", "approval": "Some/conditional", "accreditation": "No explicit requirement found", "background": "Some/conditional", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "All in-scope programs", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "No explicit requirement found", "state_notes": "Empowerment Scholarship Accounts: Provider controls are comparatively light; fiscal oversight is concentrated on account transactions and misuse.", "source_urls": [ "https://www.azleg.gov/ars/15/02402.htm", "https://www.azleg.gov/ars/15/02404.htm" ], "last_verified": "2026-08-03" }, { "state": "Arkansas", "program_status": "Operational", "program_count": 1, "programs": "Arkansas Children’s Educational Freedom Account Program", "program_types": "ESA", "approval": "All in-scope programs", "accreditation": "All in-scope programs", "background": "All in-scope programs", "health_safety": "All in-scope programs", "entry_financial": "All in-scope programs", "provider_financial": "All in-scope programs", "account_audit": "All in-scope programs", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "No explicit requirement found", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Arkansas Children’s Educational Freedom Account Program: Annual program reporting aggregates assessment results; school-level publication is not uniformly required by the rule.", "source_urls": [ "https://dese.ade.arkansas.gov/Files/Education_Freedom_Account_Program_-_6_CAR_pt.35_Legal.pdf", "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts/information-for-private-and-micro-schools" ], "last_verified": "2026-08-03" }, { "state": "California", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Colorado", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Connecticut", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Delaware", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Florida", "program_status": "Operational", "program_count": 2, "programs": "Family Empowerment Scholarship — Educational Options | Family Empowerment Scholarship — Unique Abilities", "program_types": "ESA / tuition scholarship | ESA", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "All in-scope programs", "health_safety": "All in-scope programs", "entry_financial": "All in-scope programs", "provider_financial": "Some/conditional", "account_audit": "All in-scope programs", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "Some/conditional", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "All in-scope programs", "state_notes": "Family Empowerment Scholarship — Educational Options: Private-school registration, background screening, fiscal-soundness evidence and annual assessment duties apply; public performance reporting is threshold/format dependent. Family Empowerment Scholarship — Unique Abilities: Academic measurement depends on the student and educational setting; this row should not be read as a universal standardized-testing mandate.", "source_urls": [ "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099%2F1002%2FSections%2F1002.421.html", "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099/1002/Sections/1002.394.html" ], "last_verified": "2026-08-03" }, { "state": "Georgia", "program_status": "Operational", "program_count": 2, "programs": "Georgia Promise Scholarship | Georgia Special Needs Scholarship Program", "program_types": "ESA | Voucher", "approval": "All in-scope programs", "accreditation": "All in-scope programs", "background": "Some/conditional", "health_safety": "All in-scope programs", "entry_financial": "Some/conditional", "provider_financial": "Some/conditional", "account_audit": "Some/conditional", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Georgia Promise Scholarship: Participating schools must meet accreditation and fiscal-viability conditions; results are reported for program administration, not published as a universal school-level dashboard. Georgia Special Needs Scholarship Program: Requirements differ from the Promise Scholarship and focus on school eligibility and student services rather than a common public assessment dashboard.", "source_urls": [ "https://mygeorgiapromise.org/wp-content/uploads/2026/05/Georgia-Promise-Scholarship-Program-Regulations-Approved-May-2026.pdf", "https://gadoe.org/parent-family-resources/georgia-special-needs-scholarship/" ], "last_verified": "2026-08-03" }, { "state": "Hawaii", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Idaho", "program_status": "Operational", "program_count": 1, "programs": "Parental Choice Tax Credit and Advance Payment", "program_types": "Refundable parental-choice tax credit", "approval": "Some/conditional", "accreditation": "Some/conditional", "background": "No explicit requirement found", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Some/conditional", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "No explicit requirement found", "state_notes": "Parental Choice Tax Credit and Advance Payment: Refundable credit/advance-payment claims are subject to tax-agency documentation and verification rather than an ESA account audit.", "source_urls": [ "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/" ], "last_verified": "2026-08-03" }, { "state": "Illinois", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Indiana", "program_status": "Operational", "program_count": 2, "programs": "Choice Scholarship Program | Education Scholarship Account Program", "program_types": "Voucher | ESA (special education)", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "Some/conditional", "health_safety": "Some/conditional", "entry_financial": "Some/conditional", "provider_financial": "No explicit requirement found", "account_audit": "Some/conditional", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "Some/conditional", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "All in-scope programs", "state_notes": "Choice Scholarship Program: Participating choice schools are subject to state accreditation/accountability and statewide assessment requirements. Education Scholarship Account Program: Students must take the state test or the assessment specified in the ESA service plan; provider standards include licensure and program agreements.", "source_urls": [ "https://www.in.gov/doe/students/indiana-choice-scholarship-program/", "https://www.in.gov/doe/files/2026-Education-Scholarship-Account-FAQ.pdf", "https://www.in.gov/doe/files/2025-2026-Indiana-Assessments-Policy-Manual-1-7ab359a8-7a50-4f6d-98fe-414a293d8a2f.pdf" ], "last_verified": "2026-08-03" }, { "state": "Iowa", "program_status": "Operational", "program_count": 1, "programs": "Students First Education Savings Account", "program_types": "ESA", "approval": "Some/conditional", "accreditation": "All in-scope programs", "background": "Some/conditional", "health_safety": "Some/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "All in-scope programs", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "Some/conditional", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Students First Education Savings Account: Funds are limited to accredited nonpublic schools; public reporting is principally aggregate rather than a universal school-level ESA dashboard.", "source_urls": [ "https://www.legis.iowa.gov/docs/code/257.11B.pdf", "https://educate.iowa.gov/pk-12/educational-choice/education-savings-account" ], "last_verified": "2026-08-03" }, { "state": "Kansas", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Kentucky", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Louisiana", "program_status": "Operational", "program_count": 2, "programs": "Louisiana GATOR Scholarship Program | School Choice Program for Certain Students with Exceptionalities", "program_types": "ESA | Voucher", "approval": "All in-scope programs", "accreditation": "All in-scope programs", "background": "Some/conditional", "health_safety": "All in-scope programs", "entry_financial": "Some/conditional", "provider_financial": "Some/conditional", "account_audit": "Some/conditional", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Louisiana GATOR Scholarship Program: Student-level results are reported to LDOE and aggregate assessment results are public; no explicit requirement to publish school-level assessment results was found. School Choice Program for Certain Students with Exceptionalities: Program-specific obligations differ from LA GATOR and are targeted to students with exceptionalities.", "source_urls": [ "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator/la-gator-policy", "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/school-choice-program-for-certain-students-with-exceptionalities", "https://doe.louisiana.gov/docs/default-source/school-choice/school-choice-program_school-participation-guide.pdf?Status=Master&sfvrsn=ccfc6e18_2" ], "last_verified": "2026-08-03" }, { "state": "Maine", "program_status": "Operational", "program_count": 1, "programs": "Town Tuitioning / Private Schools Approved for Tuition Purposes", "program_types": "Town tuitioning", "approval": "All in-scope programs", "accreditation": "All in-scope programs", "background": "Some/conditional", "health_safety": "Some/conditional", "entry_financial": "Some/conditional", "provider_financial": "Some/conditional", "account_audit": "N/A", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "Some/conditional", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Town Tuitioning / Private Schools Approved for Tuition Purposes: Annual audits and school-accountability duties apply to private schools enrolling at least 60% publicly funded students; several fields are therefore threshold-based.", "source_urls": [ "https://www.mainelegislature.org/legis/statutes/20-a/title20-Ach117sec0.html", "https://www.mainelegislature.org/legis/statutes/20-a/title20-Asec2953.html", "https://www.mainelegislature.org/legis/statutes/20-a/title20-Asec6214.pdf" ], "last_verified": "2026-08-03" }, { "state": "Maryland", "program_status": "Operational", "program_count": 1, "programs": "Broadening Options and Opportunities for Students Today (BOOST)", "program_types": "Voucher / annual appropriation", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "Some/conditional", "health_safety": "Some/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Broadening Options and Opportunities for Students Today (BOOST): Annual budget language requires standardized assessments and aggregate reporting to budget committees; no explicit school-level public-results requirement was found.", "source_urls": [ "https://mgaleg.maryland.gov/pubs/budgetfiscal/2027fy-budget-docs-operating-R00A03-MSDE-Funding-for-Educational-Organizations.pdf" ], "last_verified": "2026-08-03" }, { "state": "Massachusetts", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Michigan", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Minnesota", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Mississippi", "program_status": "Operational", "program_count": 3, "programs": "Equal Opportunity for Students with Special Needs ESA | Dyslexia Therapy Scholarship | Nate Rogers Speech-Language Therapy Scholarship", "program_types": "ESA (special education) | Voucher (special education) | Voucher (special education)", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "Some/conditional", "health_safety": "Some/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "Some/conditional", "account_audit": "Some/conditional", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Equal Opportunity for Students with Special Needs ESA: Annual random audits review accounts and participating-school assurances; no uniform public school-level assessment reporting requirement was identified. Dyslexia Therapy Scholarship: Eligible schools and therapists must meet program-specific accreditation/qualification rules. Nate Rogers Speech-Language Therapy Scholarship: Eligible schools and speech-language providers must meet program-specific requirements.", "source_urls": [ "https://www.mdek12.org/sites/default/files/documents/MBE/2023/05-may/Tab%20I%20-%20Equal%20Opportunity%20for%20Students%20with%20Special%20Needs%20ESA%20Program.pdf", "https://mdek12.org/specialeducation/scholarship-information/" ], "last_verified": "2026-08-03" }, { "state": "Missouri", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Montana", "program_status": "Enacted; 2026–27 operation not verified", "program_count": 1, "programs": "Special Needs Equal Opportunity Education Savings Account", "program_types": "ESA (special education)", "approval": "Some/conditional", "accreditation": "No explicit requirement found", "background": "No explicit requirement found", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Some/conditional", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "No explicit requirement found", "state_notes": "Special Needs Equal Opportunity Education Savings Account: A court stay expressly allowed administration only through June 30, 2026. The appeal remains pending; this dataset does not count Montana as verified operational for 2026–27.", "source_urls": [ "https://opi.mt.gov/Families-Students/Parent-Resources/Education-Savings-Account", "https://content.govdelivery.com/accounts/MTOPI/bulletins/400928c" ], "last_verified": "2026-08-03" }, { "state": "Nebraska", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Nevada", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "New Hampshire", "program_status": "Operational", "program_count": 1, "programs": "Education Freedom Accounts", "program_types": "ESA", "approval": "All in-scope programs", "accreditation": "No explicit requirement found", "background": "No explicit requirement found", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "All in-scope programs", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "No explicit requirement found", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "No explicit requirement found", "state_notes": "Education Freedom Accounts: Annual attainment may be shown by a norm-referenced test, statewide assessment or evaluated portfolio; test results are available to the department as aggregate scores.", "source_urls": [ "https://gc.nh.gov/rsa/html/XV/194-F/194-F-mrg.htm" ], "last_verified": "2026-08-03" }, { "state": "New Jersey", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "New Mexico", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "New York", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "North Carolina", "program_status": "Operational", "program_count": 2, "programs": "Opportunity Scholarship | Personal Education Student Accounts for Children with Disabilities (ESA+)", "program_types": "Voucher | ESA (special education)", "approval": "All in-scope programs", "accreditation": "No explicit requirement found", "background": "Some/conditional", "health_safety": "Some/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "Some/conditional", "account_audit": "Some/conditional", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "Some/conditional", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Opportunity Scholarship: CPA financial review applies at 70 scholarship students; aggregate test data become public records at specified grade/size thresholds. Personal Education Student Accounts for Children with Disabilities (ESA+): Direct-disbursement schools share the testing and threshold-based financial-review framework; other ESA+ providers are subject to account/payment controls.", "source_urls": [ "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_115c/GS_115C-562.5.html", "https://k12.ncseaa.edu/school-admins/annual-requirements/", "https://www.ncseaa.edu/wp-content/uploads/sites/1429/2024/12/ESA-Rules-SEALED-11.8.24-003.pdf" ], "last_verified": "2026-08-03" }, { "state": "North Dakota", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Ohio", "program_status": "Operational", "program_count": 5, "programs": "Educational Choice Scholarship Program | Educational Choice Scholarship Expansion Program | Cleveland Scholarship Program | Autism Scholarship Program | Jon Peterson Special Needs Scholarship", "program_types": "Voucher | Voucher | Voucher | Voucher (special education) | Voucher (special education)", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "All in-scope programs", "health_safety": "Some/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "Some/conditional", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "All in-scope programs", "state_notes": "Educational Choice Scholarship Program: Participating schools must be chartered nonpublic schools and are included in state testing/report-card systems. Educational Choice Scholarship Expansion Program: Uses the EdChoice participating-school framework. Cleveland Scholarship Program: Participating nonpublic schools operate under state charter and scholarship requirements; public reporting differs by program/report-card treatment. Autism Scholarship Program: Schools must hold a state charter; non-school providers and staff must hold applicable credentials. Jon Peterson Special Needs Scholarship: Provider approval and staff credentialing are central; no uniform public school-level academic-results mandate was identified.", "source_urls": [ "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Scholarship", "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Cleveland-Scholarship", "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Autism-Scholarship/Autism-Scholarship-Provider-Information", "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Jon-Peterson-Special-Needs-Scholarship/Jon-Peterson-Special-Needs-Scholarship-Provider-In" ], "last_verified": "2026-08-03" }, { "state": "Oklahoma", "program_status": "Operational", "program_count": 2, "programs": "Lindsey Nicole Henry Scholarships for Students with Disabilities | Parental Choice Tax Credit", "program_types": "Voucher | Refundable parental-choice tax credit", "approval": "Some/conditional", "accreditation": "All in-scope programs", "background": "Some/conditional", "health_safety": "Some/conditional", "entry_financial": "Some/conditional", "provider_financial": "No explicit requirement found", "account_audit": "Some/conditional", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Lindsey Nicole Henry Scholarships for Students with Disabilities: Participating schools must be accredited, demonstrate fiscal soundness, comply with health and safety laws, and file an annual compliance statement. Parental Choice Tax Credit: Tax-credit claims and school receipts are subject to Oklahoma Tax Commission verification rather than an ESA account audit.", "source_urls": [ "https://oklahoma.gov/education/services/school-choice/lnh-scholarship.html", "https://oklahoma.gov/tax/individuals/parental-choice-tax-credit.html" ], "last_verified": "2026-08-03" }, { "state": "Oregon", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Pennsylvania", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Rhode Island", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "South Carolina", "program_status": "Operational", "program_count": 1, "programs": "Education Scholarship Trust Fund", "program_types": "ESA", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "All in-scope programs", "health_safety": "All in-scope programs", "entry_financial": "Some/conditional", "provider_financial": "All in-scope programs", "account_audit": "All in-scope programs", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "Some/conditional", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Education Scholarship Trust Fund: Current law requires annual provider certification and random annual audits of providers/accounts; assessment and public-information duties are partly conditional.", "source_urls": [ "https://www.scstatehouse.gov/code/t59c008.php", "https://ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program/" ], "last_verified": "2026-08-03" }, { "state": "South Dakota", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Tennessee", "program_status": "Operational", "program_count": 3, "programs": "Education Freedom Scholarship | Education Savings Account Pilot Program | Individualized Education Account Program", "program_types": "Voucher / restricted-use account | ESA | ESA (special education)", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "Some/conditional", "health_safety": "Some/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "Some/conditional", "account_audit": "All in-scope programs", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Education Freedom Scholarship: Students must enroll in registered Category I, II or III nonpublic schools; service-provider background screening and account controls apply. Education Savings Account Pilot Program: Program rules include provider review and account oversight; exact duties differ from the newer EFS program. Individualized Education Account Program: Provider qualifications and account controls apply; academic measurement is individualized rather than one universal provider test.", "source_urls": [ "https://www.tn.gov/education/efs.html", "https://www.tn.gov/content/dam/tn/education/efs/2026-27-EFS-Family-Handbook.pdf", "https://www.tn.gov/education/esa.html", "https://www.tn.gov/education/iea.html" ], "last_verified": "2026-08-03" }, { "state": "Texas", "program_status": "Operational", "program_count": 1, "programs": "Texas Education Freedom Accounts", "program_types": "ESA", "approval": "All in-scope programs", "accreditation": "All in-scope programs", "background": "All in-scope programs", "health_safety": "Some/conditional", "entry_financial": "Some/conditional", "provider_financial": "All in-scope programs", "account_audit": "All in-scope programs", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "No explicit requirement found", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "All in-scope programs", "state_notes": "Texas Education Freedom Accounts: Private-school assessment results are shared with parents and kept confidential; state oversight emphasizes accreditation, provider financial review and transaction/application audits.", "source_urls": [ "https://educationfreedom.texas.gov/", "https://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB00002F.pdf" ], "last_verified": "2026-08-03" }, { "state": "Utah", "program_status": "Operational", "program_count": 2, "programs": "Utah Fits All Scholarship | Carson Smith Scholarship", "program_types": "ESA | Voucher (special education)", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "All in-scope programs", "health_safety": "Some/conditional", "entry_financial": "Some/conditional", "provider_financial": "Some/conditional", "account_audit": "Some/conditional", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Utah Fits All Scholarship: 2026 legislation requires independent financial review of schools, background checks, and public tuition/fee/refund policies; renewal may use a portfolio instead of a test. Carson Smith Scholarship: Separate special-needs voucher with school/provider requirements that do not fully match Utah Fits All.", "source_urls": [ "https://le.utah.gov/~2026/bills/static/HB0467.html", "https://schools.utah.gov/specialeducation/programs/specialneedsscholarshipgrants.php" ], "last_verified": "2026-08-03" }, { "state": "Vermont", "program_status": "Operational", "program_count": 1, "programs": "Town Tuitioning / Approved Independent Schools", "program_types": "Town tuitioning", "approval": "All in-scope programs", "accreditation": "All in-scope programs", "background": "All in-scope programs", "health_safety": "All in-scope programs", "entry_financial": "All in-scope programs", "provider_financial": "Some/conditional", "account_audit": "N/A", "assessment": "All in-scope programs", "results_state": "All in-scope programs", "public_results": "Some/conditional", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "All in-scope programs", "state_notes": "Town Tuitioning / Approved Independent Schools: Approved independent schools receiving public tuition must meet approval, staffing, safety, assessment and reporting requirements; financial review is not a universal annual CPA audit.", "source_urls": [ "https://legislature.vermont.gov/statutes/section/16/003/00166" ], "last_verified": "2026-08-03" }, { "state": "Virginia", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "Washington", "program_status": "No in-scope program identified", "program_count": 0, "programs": "", "program_types": "", "approval": "No in-scope program identified", "accreditation": "No in-scope program identified", "background": "No in-scope program identified", "health_safety": "No in-scope program identified", "entry_financial": "No in-scope program identified", "provider_financial": "No in-scope program identified", "account_audit": "No in-scope program identified", "assessment": "No in-scope program identified", "results_state": "No in-scope program identified", "public_results": "No in-scope program identified", "tuition_transparency": "No in-scope program identified", "enforcement": "No in-scope program identified", "qualifications": "No in-scope program identified", "state_notes": "", "source_urls": [], "last_verified": "2026-08-03" }, { "state": "West Virginia", "program_status": "Operational", "program_count": 1, "programs": "Hope Scholarship", "program_types": "ESA", "approval": "All in-scope programs", "accreditation": "No explicit requirement found", "background": "All in-scope programs", "health_safety": "No explicit requirement found", "entry_financial": "Some/conditional", "provider_financial": "All in-scope programs", "account_audit": "All in-scope programs", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "No explicit requirement found", "state_notes": "Hope Scholarship: Providers must submit to Board audits and records requests; a surety bond may be required above a payment threshold. Academic evidence varies by educational setting.", "source_urls": [ "https://hopescholarshipwv.com/Portals/HopeScholarship/content/Documents/Forms/ESP/WV%20Hope%20Service%20Providers%20Handbook.pdf?ver=xtqDYN_LpBJqDSkcuxKqtw%3D%3D" ], "last_verified": "2026-08-03" }, { "state": "Wisconsin", "program_status": "Operational", "program_count": 4, "programs": "Milwaukee Parental Choice Program | Racine Parental Choice Program | Wisconsin Parental Choice Program | Special Needs Scholarship Program", "program_types": "Voucher | Voucher | Voucher | Voucher (special education)", "approval": "All in-scope programs", "accreditation": "Some/conditional", "background": "All in-scope programs", "health_safety": "Some/conditional", "entry_financial": "All in-scope programs", "provider_financial": "All in-scope programs", "account_audit": "N/A", "assessment": "Some/conditional", "results_state": "Some/conditional", "public_results": "Some/conditional", "tuition_transparency": "Some/conditional", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Milwaukee Parental Choice Program: Wisconsin requires annual financial audits and background checks; statewide testing/report-card treatment is strongest in the general private-school choice programs. Racine Parental Choice Program: Wisconsin requires annual financial audits and background checks; statewide testing/report-card treatment is strongest in the general private-school choice programs. Wisconsin Parental Choice Program: Wisconsin requires annual financial audits and background checks; statewide testing/report-card treatment is strongest in the general private-school choice programs. Special Needs Scholarship Program: Wisconsin requires annual financial audits and background checks; statewide testing/report-card treatment is strongest in the general private-school choice programs.", "source_urls": [ "https://dpi.wi.gov/parental-education-options/choice-programs", "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "https://dpi.wi.gov/parental-education-options/choice-programs/data" ], "last_verified": "2026-08-03" }, { "state": "Wyoming", "program_status": "Operational", "program_count": 1, "programs": "Steamboat Legacy Scholarship Program", "program_types": "ESA", "approval": "All in-scope programs", "accreditation": "No explicit requirement found", "background": "No explicit requirement found", "health_safety": "Some/conditional", "entry_financial": "Some/conditional", "provider_financial": "All in-scope programs", "account_audit": "All in-scope programs", "assessment": "All in-scope programs", "results_state": "Some/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "All in-scope programs", "enforcement": "All in-scope programs", "qualifications": "Some/conditional", "state_notes": "Steamboat Legacy Scholarship Program: The Wyoming Supreme Court lifted the injunction, allowing the program to proceed while litigation continues. Provider certification review, audits and account audits apply.", "source_urls": [ "https://edu.wyoming.gov/parents/education-savings-accounts/", "https://edu.wyoming.gov/wp-content/uploads/2025/03/ESA-Provider-Handbook.pdf" ], "last_verified": "2026-08-03" } ], "program_detail": [ { "state": "Alabama", "program": "CHOOSE Act Education Savings Account", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Yes", "entry_financial": "Yes", "provider_financial": "Limited/conditional", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "Limited/conditional", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "School-level assessment results are reported to the Department of Revenue; no explicit requirement to publish school-level results was found. Participating schools must provide school-level test results to the department. Schools with fewer than 20 participating students do not report school-level results, and submitted school-level results are public records under Rule 810-28-1-.05.", "sources": [ "https://www.revenue.alabama.gov/wp-content/uploads/2024/03/CHOOSE-Act-2024-21.pdf", "https://www.revenue.alabama.gov/wp-content/uploads/2025/01/Rule-810-28-1-.05-Requirements-for-Education-Service-Providers.pdf" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Arizona", "program": "Empowerment Scholarship Accounts", "program_type": "ESA", "status": "Operational", "approval": "Limited/conditional", "accreditation": "No explicit requirement found", "background": "Limited/conditional", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Yes", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "No explicit requirement found", "notes": "Provider controls are comparatively light; fiscal oversight is concentrated on account transactions and misuse.", "sources": [ "https://www.azleg.gov/ars/15/02402.htm", "https://www.azleg.gov/ars/15/02404.htm" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Arkansas", "program": "Arkansas Children’s Educational Freedom Account Program", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Yes", "entry_financial": "Yes", "provider_financial": "Yes", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Annual program reporting aggregates assessment results; school-level publication is not uniformly required by the rule. Participating schools report individual assessment results to the department. Current 6 CAR § 35-112 allows public release of survey results at an aggregated school level; it does not create school-level public release of academic assessment results.", "sources": [ "https://dese.ade.arkansas.gov/Files/Education_Freedom_Account_Program_-_6_CAR_pt.35_Legal.pdf", "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts/information-for-private-and-micro-schools" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Florida", "program": "Family Empowerment Scholarship — Educational Options", "program_type": "ESA / tuition scholarship", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Yes", "entry_financial": "Yes", "provider_financial": "Limited/conditional", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "Limited/conditional", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Private-school registration, background screening, fiscal-soundness evidence and annual assessment duties apply; public performance reporting is threshold/format dependent.", "sources": [ "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099%2F1002%2FSections%2F1002.421.html", "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099/1002/Sections/1002.394.html" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Florida", "program": "Family Empowerment Scholarship — Unique Abilities", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Yes", "entry_financial": "Yes", "provider_financial": "Limited/conditional", "account_audit": "Yes", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Academic measurement depends on the student and educational setting; this row should not be read as a universal standardized-testing mandate.", "sources": [ "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099%2F1002%2FSections%2F1002.421.html", "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099/1002/Sections/1002.394.html" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Georgia", "program": "Georgia Promise Scholarship", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Limited/conditional", "health_safety": "Yes", "entry_financial": "Yes", "provider_financial": "Limited/conditional", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Participating schools must meet accreditation and fiscal-viability conditions; results are reported for program administration, not published as a universal school-level dashboard.", "sources": [ "https://mygeorgiapromise.org/wp-content/uploads/2026/05/Georgia-Promise-Scholarship-Program-Regulations-Approved-May-2026.pdf" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Georgia", "program": "Georgia Special Needs Scholarship Program", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Limited/conditional", "health_safety": "Yes", "entry_financial": "Limited/conditional", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Requirements differ from the Promise Scholarship and focus on school eligibility and student services rather than a common public assessment dashboard.", "sources": [ "https://gadoe.org/parent-family-resources/georgia-special-needs-scholarship/" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Idaho", "program": "Parental Choice Tax Credit and Advance Payment", "program_type": "Refundable parental-choice tax credit", "status": "Operational", "approval": "Limited/conditional", "accreditation": "Limited/conditional", "background": "No explicit requirement found", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Limited/conditional", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "No explicit requirement found", "notes": "Refundable credit/advance-payment claims are subject to tax-agency documentation and verification rather than an ESA account audit. Nationally standardized assessments are qualifying expenses, not mandatory assessments. The Tax Commission requires paid invoices or receipts and subjects claims to audit and reconciliation.", "sources": [ "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Indiana", "program": "Choice Scholarship Program", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Yes", "entry_financial": "Limited/conditional", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Yes", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Participating choice schools are subject to state accreditation/accountability and statewide assessment requirements.", "sources": [ "https://www.in.gov/doe/students/indiana-choice-scholarship-program/" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Indiana", "program": "Education Scholarship Account Program", "program_type": "ESA (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Students must take the state test or the assessment specified in the ESA service plan; provider standards include licensure and program agreements.", "sources": [ "https://www.in.gov/doe/files/2026-Education-Scholarship-Account-FAQ.pdf", "https://www.in.gov/doe/files/2025-2026-Indiana-Assessments-Policy-Manual-1-7ab359a8-7a50-4f6d-98fe-414a293d8a2f.pdf" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Iowa", "program": "Students First Education Savings Account", "program_type": "ESA", "status": "Operational", "approval": "Limited/conditional", "accreditation": "Yes", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "Limited/conditional", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Funds are limited to accredited nonpublic schools; public reporting is principally aggregate rather than a universal school-level ESA dashboard.", "sources": [ "https://www.legis.iowa.gov/docs/code/257.11B.pdf", "https://educate.iowa.gov/pk-12/educational-choice/education-savings-account" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Louisiana", "program": "Louisiana GATOR Scholarship Program", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Yes", "entry_financial": "Limited/conditional", "provider_financial": "Limited/conditional", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Student-level results are reported to LDOE and aggregate assessment results are public; no explicit requirement to publish school-level assessment results was found.", "sources": [ "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator/la-gator-policy" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Louisiana", "program": "School Choice Program for Certain Students with Exceptionalities", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Limited/conditional", "health_safety": "Yes", "entry_financial": "Limited/conditional", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Program-specific obligations differ from LA GATOR and are targeted to students with exceptionalities.", "sources": [ "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/school-choice-program-for-certain-students-with-exceptionalities", "https://doe.louisiana.gov/docs/default-source/school-choice/school-choice-program_school-participation-guide.pdf?Status=Master&sfvrsn=ccfc6e18_2" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Maine", "program": "Town Tuitioning / Private Schools Approved for Tuition Purposes", "program_type": "Town tuitioning", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "Limited/conditional", "provider_financial": "Limited/conditional", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "Limited/conditional", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Annual audits and school-accountability duties apply to private schools enrolling at least 60% publicly funded students; several fields are therefore threshold-based.", "sources": [ "https://www.mainelegislature.org/legis/statutes/20-a/title20-Ach117sec0.html", "https://www.mainelegislature.org/legis/statutes/20-a/title20-Asec2953.html", "https://www.mainelegislature.org/legis/statutes/20-a/title20-Asec6214.pdf" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Maryland", "program": "Broadening Options and Opportunities for Students Today (BOOST)", "program_type": "Voucher / annual appropriation", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Annual budget language requires standardized assessments and aggregate reporting to budget committees; no explicit school-level public-results requirement was found.", "sources": [ "https://mgaleg.maryland.gov/pubs/budgetfiscal/2027fy-budget-docs-operating-R00A03-MSDE-Funding-for-Educational-Organizations.pdf" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Mississippi", "program": "Equal Opportunity for Students with Special Needs ESA", "program_type": "ESA (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "No explicit requirement found", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "Limited/conditional", "account_audit": "Yes", "assessment": "Limited/conditional", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "No explicit requirement found", "notes": "Annual random audits review accounts and participating-school assurances; no uniform public school-level assessment reporting requirement was identified.", "sources": [ "https://www.mdek12.org/sites/default/files/documents/MBE/2023/05-may/Tab%20I%20-%20Equal%20Opportunity%20for%20Students%20with%20Special%20Needs%20ESA%20Program.pdf" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Mississippi", "program": "Dyslexia Therapy Scholarship", "program_type": "Voucher (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Eligible schools and therapists must meet program-specific accreditation/qualification rules.", "sources": [ "https://mdek12.org/specialeducation/scholarship-information/" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Mississippi", "program": "Nate Rogers Speech-Language Therapy Scholarship", "program_type": "Voucher (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Eligible schools and speech-language providers must meet program-specific requirements.", "sources": [ "https://mdek12.org/specialeducation/scholarship-information/" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Montana", "program": "Special Needs Equal Opportunity Education Savings Account", "program_type": "ESA (special education)", "status": "Enacted; 2026–27 operation not verified", "approval": "Limited/conditional", "accreditation": "No explicit requirement found", "background": "No explicit requirement found", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Limited/conditional", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "No explicit requirement found", "notes": "A court stay expressly allowed administration only through June 30, 2026. The appeal remains pending; this dataset does not count Montana as verified operational for 2026–27.", "sources": [ "https://opi.mt.gov/Families-Students/Parent-Resources/Education-Savings-Account", "https://content.govdelivery.com/accounts/MTOPI/bulletins/400928c" ], "verification_date": "2026-08-03", "confidence": "Moderate" }, { "state": "New Hampshire", "program": "Education Freedom Accounts", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "No explicit requirement found", "background": "No explicit requirement found", "health_safety": "No explicit requirement found", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "No explicit requirement found", "notes": "Annual attainment may be shown by a norm-referenced test, statewide assessment or evaluated portfolio; test results are available to the department as aggregate scores.", "sources": [ "https://gc.nh.gov/rsa/html/XV/194-F/194-F-mrg.htm" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "North Carolina", "program": "Opportunity Scholarship", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "No explicit requirement found", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "Limited/conditional", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Limited/conditional", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "No explicit requirement found", "notes": "CPA financial review applies at 70 scholarship students; aggregate test data become public records at specified grade/size thresholds.", "sources": [ "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_115c/GS_115C-562.5.html", "https://k12.ncseaa.edu/school-admins/annual-requirements/" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "North Carolina", "program": "Personal Education Student Accounts for Children with Disabilities (ESA+)", "program_type": "ESA (special education)", "status": "Operational", "approval": "Yes", "accreditation": "No explicit requirement found", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "Limited/conditional", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "Limited/conditional", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Direct-disbursement schools share the testing and threshold-based financial-review framework; other ESA+ providers are subject to account/payment controls.", "sources": [ "https://www.ncseaa.edu/wp-content/uploads/sites/1429/2024/12/ESA-Rules-SEALED-11.8.24-003.pdf", "https://k12.ncseaa.edu/school-admins/annual-requirements/" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Ohio", "program": "Educational Choice Scholarship Program", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Yes", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Yes", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Yes", "notes": "Participating schools must be chartered nonpublic schools and are included in state testing/report-card systems.", "sources": [ "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Scholarship" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Ohio", "program": "Educational Choice Scholarship Expansion Program", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Yes", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Yes", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Yes", "notes": "Uses the EdChoice participating-school framework.", "sources": [ "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Scholarship" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Ohio", "program": "Cleveland Scholarship Program", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Yes", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Limited/conditional", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Yes", "notes": "Participating nonpublic schools operate under state charter and scholarship requirements; public reporting differs by program/report-card treatment.", "sources": [ "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Cleveland-Scholarship" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Ohio", "program": "Autism Scholarship Program", "program_type": "Voucher (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Schools must hold a state charter; non-school providers and staff must hold applicable credentials.", "sources": [ "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Autism-Scholarship/Autism-Scholarship-Provider-Information" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Ohio", "program": "Jon Peterson Special Needs Scholarship", "program_type": "Voucher (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Provider approval and staff credentialing are central; no uniform public school-level academic-results mandate was identified.", "sources": [ "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Jon-Peterson-Special-Needs-Scholarship/Jon-Peterson-Special-Needs-Scholarship-Provider-In" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Oklahoma", "program": "Lindsey Nicole Henry Scholarships for Students with Disabilities", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "No explicit requirement found", "health_safety": "Yes", "entry_financial": "Yes", "provider_financial": "No explicit requirement found", "account_audit": "N/A", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Participating schools must be accredited, demonstrate fiscal soundness, comply with health and safety laws, and file an annual compliance statement.", "sources": [ "https://oklahoma.gov/education/services/school-choice/lnh-scholarship.html" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Oklahoma", "program": "Parental Choice Tax Credit", "program_type": "Refundable parental-choice tax credit", "status": "Operational", "approval": "Limited/conditional", "accreditation": "Yes", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Limited/conditional", "assessment": "No explicit requirement found", "results_state": "No explicit requirement found", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Tax-credit claims and school receipts are subject to Oklahoma Tax Commission verification rather than an ESA account audit.", "sources": [ "https://oklahoma.gov/tax/individuals/parental-choice-tax-credit.html" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "South Carolina", "program": "Education Scholarship Trust Fund", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Yes", "entry_financial": "Limited/conditional", "provider_financial": "Yes", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "Limited/conditional", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Current law requires annual provider certification and random annual audits of providers/accounts; assessment and public-information duties are partly conditional.", "sources": [ "https://www.scstatehouse.gov/code/t59c008.php", "https://ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program/" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Tennessee", "program": "Education Freedom Scholarship", "program_type": "Voucher / restricted-use account", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Students must enroll in registered Category I, II or III nonpublic schools; service-provider background screening and account controls apply.", "sources": [ "https://www.tn.gov/education/efs.html", "https://www.tn.gov/content/dam/tn/education/efs/2026-27-EFS-Family-Handbook.pdf" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Tennessee", "program": "Education Savings Account Pilot Program", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "Limited/conditional", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Program rules include provider review and account oversight; exact duties differ from the newer EFS program.", "sources": [ "https://www.tn.gov/education/esa.html" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Tennessee", "program": "Individualized Education Account Program", "program_type": "ESA (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Limited/conditional", "health_safety": "Limited/conditional", "entry_financial": "No explicit requirement found", "provider_financial": "No explicit requirement found", "account_audit": "Yes", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Provider qualifications and account controls apply; academic measurement is individualized rather than one universal provider test.", "sources": [ "https://www.tn.gov/education/iea.html" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Texas", "program": "Texas Education Freedom Accounts", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "Limited/conditional", "provider_financial": "Yes", "account_audit": "Yes", "assessment": "Yes", "results_state": "Yes", "public_results": "No explicit requirement found", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Yes", "notes": "Private-school assessment results are shared with parents and kept confidential; state oversight emphasizes accreditation, provider financial review and transaction/application audits. Private schools must administer an annual assessment. For participating children in grades 3–12, the parent must submit the results to the CEAO or authorize the assessment administrator to do so under an agreement and certification under penalty of perjury.", "sources": [ "https://educationfreedom.texas.gov/", "https://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB00002F.pdf" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Utah", "program": "Utah Fits All Scholarship", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "Yes", "provider_financial": "Yes", "account_audit": "Yes", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "2026 legislation requires independent financial review of schools, background checks, and public tuition/fee/refund policies; renewal may use a portfolio instead of a test.", "sources": [ "https://le.utah.gov/~2026/bills/static/HB0467.html" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Utah", "program": "Carson Smith Scholarship", "program_type": "Voucher (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "Limited/conditional", "provider_financial": "Limited/conditional", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Yes", "notes": "Separate special-needs voucher with school/provider requirements that do not fully match Utah Fits All.", "sources": [ "https://schools.utah.gov/specialeducation/programs/specialneedsscholarshipgrants.php" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Vermont", "program": "Town Tuitioning / Approved Independent Schools", "program_type": "Town tuitioning", "status": "Operational", "approval": "Yes", "accreditation": "Yes", "background": "Yes", "health_safety": "Yes", "entry_financial": "Yes", "provider_financial": "Limited/conditional", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Limited/conditional", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Yes", "notes": "Approved independent schools receiving public tuition must meet approval, staffing, safety, assessment and reporting requirements; financial review is not a universal annual CPA audit.", "sources": [ "https://legislature.vermont.gov/statutes/section/16/003/00166" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "West Virginia", "program": "Hope Scholarship", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "No explicit requirement found", "background": "Yes", "health_safety": "No explicit requirement found", "entry_financial": "Limited/conditional", "provider_financial": "Yes", "account_audit": "Yes", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "No explicit requirement found", "notes": "Providers must submit to Board audits and records requests; a surety bond may be required above a payment threshold. Academic evidence varies by educational setting.", "sources": [ "https://hopescholarshipwv.com/Portals/HopeScholarship/content/Documents/Forms/ESP/WV%20Hope%20Service%20Providers%20Handbook.pdf?ver=xtqDYN_LpBJqDSkcuxKqtw%3D%3D" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Wisconsin", "program": "Milwaukee Parental Choice Program", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "Yes", "provider_financial": "Yes", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Yes", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Wisconsin requires annual financial audits and background checks; statewide testing/report-card treatment is strongest in the general private-school choice programs.", "sources": [ "https://dpi.wi.gov/parental-education-options/choice-programs", "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "https://dpi.wi.gov/parental-education-options/choice-programs/data" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Wisconsin", "program": "Racine Parental Choice Program", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "Yes", "provider_financial": "Yes", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Yes", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Wisconsin requires annual financial audits and background checks; statewide testing/report-card treatment is strongest in the general private-school choice programs.", "sources": [ "https://dpi.wi.gov/parental-education-options/choice-programs", "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "https://dpi.wi.gov/parental-education-options/choice-programs/data" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Wisconsin", "program": "Wisconsin Parental Choice Program", "program_type": "Voucher", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "Yes", "provider_financial": "Yes", "account_audit": "N/A", "assessment": "Yes", "results_state": "Yes", "public_results": "Yes", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Wisconsin requires annual financial audits and background checks; statewide testing/report-card treatment is strongest in the general private-school choice programs.", "sources": [ "https://dpi.wi.gov/parental-education-options/choice-programs", "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "https://dpi.wi.gov/parental-education-options/choice-programs/data" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Wisconsin", "program": "Special Needs Scholarship Program", "program_type": "Voucher (special education)", "status": "Operational", "approval": "Yes", "accreditation": "Limited/conditional", "background": "Yes", "health_safety": "Limited/conditional", "entry_financial": "Yes", "provider_financial": "Yes", "account_audit": "N/A", "assessment": "Limited/conditional", "results_state": "Limited/conditional", "public_results": "Limited/conditional", "tuition_transparency": "Limited/conditional", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "Wisconsin requires annual financial audits and background checks; statewide testing/report-card treatment is strongest in the general private-school choice programs.", "sources": [ "https://dpi.wi.gov/parental-education-options/choice-programs", "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "https://dpi.wi.gov/parental-education-options/choice-programs/data" ], "verification_date": "2026-08-03", "confidence": "High" }, { "state": "Wyoming", "program": "Steamboat Legacy Scholarship Program", "program_type": "ESA", "status": "Operational", "approval": "Yes", "accreditation": "No explicit requirement found", "background": "No explicit requirement found", "health_safety": "Limited/conditional", "entry_financial": "Limited/conditional", "provider_financial": "Yes", "account_audit": "Yes", "assessment": "Yes", "results_state": "Limited/conditional", "public_results": "No explicit requirement found", "tuition_transparency": "Yes", "enforcement": "Yes", "qualifications": "Limited/conditional", "notes": "The Wyoming Supreme Court lifted the injunction, allowing the program to proceed while litigation continues. Provider certification review, audits and account audits apply. The parent agreement requires a statewide assessment or nationally normed achievement exam. The state compiles statewide-assessment results for students choosing that option and includes aggregate analysis in the annual report.", "sources": [ "https://edu.wyoming.gov/parents/education-savings-accounts/", "https://edu.wyoming.gov/wp-content/uploads/2025/03/ESA-Provider-Handbook.pdf" ], "verification_date": "2026-08-03", "confidence": "High" } ], "codebook": [ { "field": "Program status", "definition": "Whether at least one in-scope mechanism was verified as operating on the verification date.", "allowed_values": "Operational; Enacted, operation not verified; No in-scope program identified", "coding_rule": "Operational requires a current agency page, handbook, application cycle, or other primary-source implementation evidence. Enactment alone is not treated as operation." }, { "field": "Provider approval/registration", "definition": "A school, service provider, or other payee must apply, register, contract, or appear on an approved list before receiving program funds.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "A family merely submitting a receipt is not automatically treated as provider approval." }, { "field": "Accreditation/baseline eligibility", "definition": "The program requires accreditation, state recognition, minimum operating history, nonprofit status, or a comparable baseline institutional eligibility rule.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "General private-school registration alone is coded separately unless it functions as a program eligibility threshold." }, { "field": "Staff background checks", "definition": "Program law or implementation material expressly requires criminal-history, child-abuse, fingerprint, or comparable screening for relevant school/provider personnel.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "Limited/conditional includes rules that apply only to certain personnel, provider types, or existing private-school categories." }, { "field": "Health/safety/code compliance", "definition": "Program participation expressly depends on compliance with health, fire, safety, occupancy, nondiscrimination, or comparable operating requirements.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "Statewide laws that may apply to private schools but were not tied to program participation are not automatically coded Yes." }, { "field": "Financial viability at entry", "definition": "A provider must demonstrate solvency, submit a budget or surety bond, undergo a pre-participation financial review, or satisfy a comparable fiscal-entry safeguard.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "Thresholds, new-school rules, and alternative proof methods are Limited/conditional." }, { "field": "Ongoing provider financial audit/review", "definition": "The participating school/provider itself is subject to a recurring audit, agreed-upon procedures engagement, financial review, or financial-report submission.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "This is not the same as auditing a parent account or individual purchase." }, { "field": "Account-holder/transaction audit", "definition": "The state or administrator may review, sample, audit, pre-approve, or substantiate family account transactions, reimbursements, claims, or tax-credit receipts.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "N/A is used where the program pays schools directly and does not create a family-controlled account or reimbursement claim." }, { "field": "Student assessment", "definition": "Participating students must take a state test, nationally norm-referenced test, portfolio review, or another specified academic assessment.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "Limited/conditional includes grade, provider, disability, funding-share, or test-choice conditions." }, { "field": "Results reported to state/administrator", "definition": "Academic results must be transmitted to the state, program administrator, scholarship organization, or another designated oversight body.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "Reporting only to parents is not coded Yes." }, { "field": "School-level results publicly reported", "definition": "The public can obtain academic results attributable to an individual participating school, subject to stated suppression or participation thresholds.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "Statewide or program-wide aggregate reporting alone is not school-level public reporting." }, { "field": "Tuition/fee/refund transparency", "definition": "Providers must disclose prices, invoices, fees, refund policies, or comparable payment terms, or claims must be supported by receipts.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "Receipt substantiation in a refundable-credit program is included but identified as a tax-verification control." }, { "field": "Complaint/investigation/suspension/termination authority", "definition": "The administering body can investigate, deny, suspend, terminate, recoup funds, refer fraud, or otherwise enforce program rules.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "The authority must appear in program law, rule, contract, handbook, or official implementation material." }, { "field": "Teacher/provider qualifications", "definition": "Program rules impose a degree, license, certification, experience, subject-matter, accreditation, or comparable qualification on instructional providers.", "allowed_values": "Yes; Limited/conditional; No explicit requirement found; N/A", "coding_rule": "Limited/conditional includes requirements that vary by provider category or service." }, { "field": "No explicit requirement found", "definition": "The research review did not identify an express requirement in the governing program sources examined.", "allowed_values": "No explicit requirement found", "coding_rule": "This is not a legal conclusion that no other state law applies. It must not be restated as 'no requirement exists.'" }, { "field": "State summary — All in-scope programs", "definition": "Every operational in-scope program in the state is coded Yes for the dimension.", "allowed_values": "All in-scope programs", "coding_rule": "A state with one Yes and one Limited/conditional is not coded All." }, { "field": "State summary — Some/conditional", "definition": "At least one program is Yes or Limited/conditional, but the requirement is not an unconditional Yes across every operational in-scope program.", "allowed_values": "Some/conditional", "coding_rule": "This preserves variation among programs in the same state." } ], "source_log": [ { "state": "Alabama", "program": "CHOOSE Act Education Savings Account", "url": "https://www.revenue.alabama.gov/wp-content/uploads/2024/03/CHOOSE-Act-2024-21.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Alabama", "program": "CHOOSE Act Education Savings Account", "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/01/Rule-810-28-1-.05-Requirements-for-Education-Service-Providers.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Arizona", "program": "Empowerment Scholarship Accounts", "url": "https://www.azleg.gov/ars/15/02402.htm", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Arizona", "program": "Empowerment Scholarship Accounts", "url": "https://www.azleg.gov/ars/15/02404.htm", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Arkansas", "program": "Arkansas Children’s Educational Freedom Account Program", "url": "https://dese.ade.arkansas.gov/Files/Education_Freedom_Account_Program_-_6_CAR_pt.35_Legal.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Arkansas", "program": "Arkansas Children’s Educational Freedom Account Program", "url": "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts/information-for-private-and-micro-schools", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Florida", "program": "Family Empowerment Scholarship — Educational Options", "url": "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099%2F1002%2FSections%2F1002.421.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Florida", "program": "Family Empowerment Scholarship — Educational Options", "url": "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099/1002/Sections/1002.394.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Florida", "program": "Family Empowerment Scholarship — Unique Abilities", "url": "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099%2F1002%2FSections%2F1002.421.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Florida", "program": "Family Empowerment Scholarship — Unique Abilities", "url": "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=1000-1099/1002/Sections/1002.394.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Georgia", "program": "Georgia Promise Scholarship", "url": "https://mygeorgiapromise.org/wp-content/uploads/2026/05/Georgia-Promise-Scholarship-Program-Regulations-Approved-May-2026.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Georgia", "program": "Georgia Special Needs Scholarship Program", "url": "https://gadoe.org/parent-family-resources/georgia-special-needs-scholarship/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Idaho", "program": "Parental Choice Tax Credit and Advance Payment", "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Indiana", "program": "Choice Scholarship Program", "url": "https://www.in.gov/doe/students/indiana-choice-scholarship-program/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Indiana", "program": "Education Scholarship Account Program", "url": "https://www.in.gov/doe/files/2026-Education-Scholarship-Account-FAQ.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Indiana", "program": "Education Scholarship Account Program", "url": "https://www.in.gov/doe/files/2025-2026-Indiana-Assessments-Policy-Manual-1-7ab359a8-7a50-4f6d-98fe-414a293d8a2f.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Iowa", "program": "Students First Education Savings Account", "url": "https://www.legis.iowa.gov/docs/code/257.11B.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Iowa", "program": "Students First Education Savings Account", "url": "https://educate.iowa.gov/pk-12/educational-choice/education-savings-account", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Louisiana", "program": "Louisiana GATOR Scholarship Program", "url": "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator/la-gator-policy", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Louisiana", "program": "School Choice Program for Certain Students with Exceptionalities", "url": "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/school-choice-program-for-certain-students-with-exceptionalities", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Louisiana", "program": "School Choice Program for Certain Students with Exceptionalities", "url": "https://doe.louisiana.gov/docs/default-source/school-choice/school-choice-program_school-participation-guide.pdf?Status=Master&sfvrsn=ccfc6e18_2", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Maine", "program": "Town Tuitioning / Private Schools Approved for Tuition Purposes", "url": "https://www.mainelegislature.org/legis/statutes/20-a/title20-Ach117sec0.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Maine", "program": "Town Tuitioning / Private Schools Approved for Tuition Purposes", "url": "https://www.mainelegislature.org/legis/statutes/20-a/title20-Asec2953.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Maine", "program": "Town Tuitioning / Private Schools Approved for Tuition Purposes", "url": "https://www.mainelegislature.org/legis/statutes/20-a/title20-Asec6214.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Maryland", "program": "Broadening Options and Opportunities for Students Today (BOOST)", "url": "https://mgaleg.maryland.gov/pubs/budgetfiscal/2027fy-budget-docs-operating-R00A03-MSDE-Funding-for-Educational-Organizations.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Mississippi", "program": "Equal Opportunity for Students with Special Needs ESA", "url": "https://www.mdek12.org/sites/default/files/documents/MBE/2023/05-may/Tab%20I%20-%20Equal%20Opportunity%20for%20Students%20with%20Special%20Needs%20ESA%20Program.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Mississippi", "program": "Dyslexia Therapy Scholarship", "url": "https://mdek12.org/specialeducation/scholarship-information/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Mississippi", "program": "Nate Rogers Speech-Language Therapy Scholarship", "url": "https://mdek12.org/specialeducation/scholarship-information/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Montana", "program": "Special Needs Equal Opportunity Education Savings Account", "url": "https://opi.mt.gov/Families-Students/Parent-Resources/Education-Savings-Account", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Montana", "program": "Special Needs Equal Opportunity Education Savings Account", "url": "https://content.govdelivery.com/accounts/MTOPI/bulletins/400928c", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "New Hampshire", "program": "Education Freedom Accounts", "url": "https://gc.nh.gov/rsa/html/XV/194-F/194-F-mrg.htm", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "North Carolina", "program": "Opportunity Scholarship", "url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_115c/GS_115C-562.5.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "North Carolina", "program": "Opportunity Scholarship", "url": "https://k12.ncseaa.edu/school-admins/annual-requirements/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "North Carolina", "program": "Personal Education Student Accounts for Children with Disabilities (ESA+)", "url": "https://www.ncseaa.edu/wp-content/uploads/sites/1429/2024/12/ESA-Rules-SEALED-11.8.24-003.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "North Carolina", "program": "Personal Education Student Accounts for Children with Disabilities (ESA+)", "url": "https://k12.ncseaa.edu/school-admins/annual-requirements/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Ohio", "program": "Educational Choice Scholarship Program", "url": "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Scholarship", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Ohio", "program": "Educational Choice Scholarship Expansion Program", "url": "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Scholarship", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Ohio", "program": "Cleveland Scholarship Program", "url": "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Cleveland-Scholarship", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Ohio", "program": "Autism Scholarship Program", "url": "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Autism-Scholarship/Autism-Scholarship-Provider-Information", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Ohio", "program": "Jon Peterson Special Needs Scholarship", "url": "https://education.ohio.gov/Topics/Other-Resources/Scholarships/Jon-Peterson-Special-Needs-Scholarship/Jon-Peterson-Special-Needs-Scholarship-Provider-In", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Oklahoma", "program": "Lindsey Nicole Henry Scholarships for Students with Disabilities", "url": "https://oklahoma.gov/education/services/school-choice/lnh-scholarship.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Oklahoma", "program": "Parental Choice Tax Credit", "url": "https://oklahoma.gov/tax/individuals/parental-choice-tax-credit.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "South Carolina", "program": "Education Scholarship Trust Fund", "url": "https://www.scstatehouse.gov/code/t59c008.php", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "South Carolina", "program": "Education Scholarship Trust Fund", "url": "https://ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Tennessee", "program": "Education Freedom Scholarship", "url": "https://www.tn.gov/education/efs.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Tennessee", "program": "Education Freedom Scholarship", "url": "https://www.tn.gov/content/dam/tn/education/efs/2026-27-EFS-Family-Handbook.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Tennessee", "program": "Education Savings Account Pilot Program", "url": "https://www.tn.gov/education/esa.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Tennessee", "program": "Individualized Education Account Program", "url": "https://www.tn.gov/education/iea.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Texas", "program": "Texas Education Freedom Accounts", "url": "https://educationfreedom.texas.gov/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Texas", "program": "Texas Education Freedom Accounts", "url": "https://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB00002F.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Utah", "program": "Utah Fits All Scholarship", "url": "https://le.utah.gov/~2026/bills/static/HB0467.html", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Utah", "program": "Carson Smith Scholarship", "url": "https://schools.utah.gov/specialeducation/programs/specialneedsscholarshipgrants.php", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Vermont", "program": "Town Tuitioning / Approved Independent Schools", "url": "https://legislature.vermont.gov/statutes/section/16/003/00166", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "West Virginia", "program": "Hope Scholarship", "url": "https://hopescholarshipwv.com/Portals/HopeScholarship/content/Documents/Forms/ESP/WV%20Hope%20Service%20Providers%20Handbook.pdf?ver=xtqDYN_LpBJqDSkcuxKqtw%3D%3D", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Milwaukee Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Milwaukee Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Milwaukee Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs/data", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Racine Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Racine Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Racine Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs/data", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Wisconsin Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Wisconsin Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Wisconsin Parental Choice Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs/data", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Special Needs Scholarship Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Special Needs Scholarship Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs/financial-audit", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wisconsin", "program": "Special Needs Scholarship Program", "url": "https://dpi.wi.gov/parental-education-options/choice-programs/data", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wyoming", "program": "Steamboat Legacy Scholarship Program", "url": "https://edu.wyoming.gov/parents/education-savings-accounts/", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "Wyoming", "program": "Steamboat Legacy Scholarship Program", "url": "https://edu.wyoming.gov/wp-content/uploads/2025/03/ESA-Provider-Handbook.pdf", "source_type": "Official statute/rule/agency material", "role": "Program status and accountability coding", "last_checked": "2026-08-03" }, { "state": "National", "program": "Program universe", "url": "https://www.ncsl.org/education/education-savings-accounts", "source_type": "Official interstate legislative research", "role": "Baseline ESA program universe", "last_checked": "2026-08-03" }, { "state": "National", "program": "Program universe", "url": "https://www.ncsl.org/education/private-school-choice", "source_type": "Official interstate legislative research", "role": "Baseline voucher program universe", "last_checked": "2026-08-03" }, { "state": "National", "program": "Federal program exclusion", "url": "https://www.ncsl.org/state-legislatures-news/details/4-questions-about-the-new-federal-tax-credit-scholarship", "source_type": "Official interstate legislative research", "role": "Confirms federal program starts in 2027", "last_checked": "2026-08-03" }, { "state": "National", "program": "2026 legislative change scan", "url": "https://www.future-ed.org/legislative-tracker-2026-state-private-school-choice-bills/", "source_type": "Independent legislative tracker", "role": "Cross-check for 2026 enactments and oversight changes", "last_checked": "2026-08-03" }, { "state": "National", "program": "Competitor benchmark", "url": "https://www.ecs.org/50-state-comparison-private-school-choice/", "source_type": "Interstate policy comparison", "role": "SERP and field-coverage comparison", "last_checked": "2026-08-03" }, { "state": "National", "program": "Competitor benchmark", "url": "https://www.americanprogress.org/article/accountability-for-private-schools-receiving-vouchers/", "source_type": "Policy framework", "role": "SERP and accountability-framework comparison", "last_checked": "2026-08-03" }, { "state": "Alabama", "program": "CHOOSE Act Education Savings Account", "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/01/Rule-810-28-1-.05-Requirements-for-Education-Service-Providers.pdf", "source_type": "Official administrative rule", "role": "School-level test reporting, public-record status, assessment and provider requirements", "last_checked": "2026-08-03" }, { "state": "Arizona", "program": "Empowerment Scholarship Accounts", "url": "https://www.azleg.gov/ars/15/02401.htm", "source_type": "Official statute", "role": "Qualified-school definition", "last_checked": "2026-08-03" }, { "state": "Arkansas", "program": "Arkansas Children’s Educational Freedom Account Program", "url": "https://codeofarrules.arkansas.gov/Rules/Rule?chapterID=47&levelType=section&partID=725§ionID=23668&subChapterID=58&subPartID=3857&titleID=6", "source_type": "Official administrative rule", "role": "Assessment reporting and survey-publication distinction", "last_checked": "2026-08-03" }, { "state": "Texas", "program": "Texas Education Freedom Accounts", "url": "https://www.sos.state.tx.us/texreg/archive/December122025/Adopted%20Rules/34.PUBLIC%20FINANCE.html", "source_type": "Official adopted rule and preamble", "role": "Assessment-result submission and provider-category requirements", "last_checked": "2026-08-03" }, { "state": "Wyoming", "program": "Steamboat Legacy Scholarship Program", "url": "https://wyoleg.gov/statutes/compress/title21.pdf", "source_type": "Official statute", "role": "Mandatory assessment and conditional state compilation of results", "last_checked": "2026-08-03" }, { "state": "South Carolina", "program": "Education Scholarship Trust Fund", "url": "https://www.scstatehouse.gov/code/t59c008.php", "source_type": "Official statute", "role": "Public results, audits, provider requirements and autonomy clause", "last_checked": "2026-08-03" }, { "state": "National", "program": "Federal Scholarship Tax Credit", "url": "https://www.irs.gov/government-entities/federal-state-local-governments/federal-scholarship-tax-credit-fstc", "source_type": "Official IRS program page", "role": "Advance-election state list and 2027 start", "last_checked": "2026-08-03" }, { "state": "National", "program": "Federal Scholarship Tax Credit", "url": "https://www.irs.gov/irb/2026-02_IRB", "source_type": "Official IRS revenue procedure", "role": "State SGO list timing and advance-election procedure", "last_checked": "2026-08-03" } ] }