{ "name": "School Voucher Tuition Gap by State, 2026–27", "version": "1.0", "last_verified": "2026-07-31", "method": "Published 2026 statewide listed tuition minus the selected highest ordinary 2026–27 award benchmark. Positive values are shortfalls; negative values mean the benchmark exceeds listed tuition.", "scope": { "state_entries_reviewed": 20, "numeric_rows": 18, "status_only_rows": 2 }, "summary": { "state_entries_reviewed": 20, "numeric_comparisons": 18, "below_tuition": 17, "median_gap": 3937, "mean_gap": 3853.930588235294, "median_coverage": 65.57663723004285, "median_benchmark": 7626, "median_tuition": 11170 }, "records": [ { "state": "Alabama", "program": "CHOOSE Act", "mechanism": "education savings account", "amount_display": "$7,000", "award_min": 7000, "award_max": 7000, "benchmark": 7000, "benchmark_note": "participating-school amount", "tuition": 11553, "elem": 10644, "hs": 11706, "source": "https://www.revenue.alabama.gov/tax-policy/the-choose-act/", "source_title": "Alabama Department of Revenue — The CHOOSE Act", "basis": "2026–27 school year; $7,000 for a participating-school student", "difference": 4553, "coverage_pct": 60.59032285986324, "modal_coverage_pct": 140.0 }, { "state": "Arkansas", "program": "Education Freedom Account", "mechanism": "education savings account", "amount_display": "$6,864", "award_min": 6864, "award_max": 6864, "benchmark": 6864, "benchmark_note": "ordinary non-Succeed amount", "tuition": 9382, "elem": 9071, "hs": 8852, "source": "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts/information-for-families", "source_title": "Arkansas DESE — Education Freedom Accounts: Information for Families", "basis": "2026–27; ordinary non-Succeed amount; $7,627 Succeed tier excluded", "difference": 2518, "coverage_pct": 73.1613728416116, "modal_coverage_pct": 137.28 }, { "state": "Florida", "program": "FTC / FES-EO Private School Scholarships", "mechanism": "scholarship / ESA", "amount_display": "$7,463–$12,217", "award_min": 7463, "award_max": 12217, "benchmark": 12217, "benchmark_note": "maximum of 201 county-grade cells", "tuition": 13805, "elem": 13728, "hs": 14503, "source": "https://go.stepupforstudents.org/hubfs/Scholarship%20Info/FTC-FES-EO-PEP-Award-Amounts.pdf", "source_title": "Step Up For Students — 2026–27 Scholarship Amounts by District and Grade", "basis": "2026–27; 67 counties × 3 grade bands; student county of residence", "difference": 1588, "coverage_pct": 88.49692140528795, "modal_coverage_pct": 244.34 }, { "state": "Georgia", "program": "Georgia Promise Scholarship", "mechanism": "education savings account", "amount_display": "up to $6,500", "award_min": null, "award_max": 6500, "benchmark": 6500, "benchmark_note": "statutory maximum; up to 5% may be withheld", "tuition": 14261, "elem": 14219, "hs": 14415, "source": "https://mygeorgiapromise.org/", "source_title": "Georgia Education Savings Authority — Georgia Promise Scholarship", "basis": "2026–27; maximum $6,500; GESA may withhold up to 5%", "difference": 7761, "coverage_pct": 45.578851412944395, "modal_coverage_pct": 130.0 }, { "state": "Idaho", "program": "Parental Choice Tax Credit / Advance Payment", "mechanism": "refundable tax credit / advance payment", "amount_display": "up to $5,000", "award_min": null, "award_max": 5000, "benchmark": 5000, "benchmark_note": "general-student cap", "tuition": 10988, "elem": 11040, "hs": 10867, "source": "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/", "source_title": "Idaho State Tax Commission — Parental Choice Tax Credit and Advance Payment", "basis": "2026 tax-credit program; disability cap excluded", "difference": 5988, "coverage_pct": 45.504186385147435, "modal_coverage_pct": 100.0 }, { "state": "Indiana", "program": "Choice Scholarship", "mechanism": "voucher", "amount_display": "$6,033.32–$8,328.56", "award_min": 6033.32, "award_max": 8328.56, "benchmark": 8328.56, "benchmark_note": "highest school-corporation amount", "tuition": 10289, "elem": 9257, "hs": 11724, "source": "https://www.in.gov/doe/files/Estimated-Award-Amounts-2026-2027_4.pdf", "source_title": "Indiana Department of Education — Choice Scholarship Estimated Award Amounts, 2026–27", "basis": "2026–27; full-year amount varies by corporation of legal settlement", "difference": 1960.4400000000005, "coverage_pct": 80.94625328020216, "modal_coverage_pct": 166.57119999999998 }, { "state": "Iowa", "program": "Students First Education Savings Account", "mechanism": "education savings account", "amount_display": "$8,148", "award_min": 8148, "award_max": 8148, "benchmark": 8148, "benchmark_note": "statewide amount", "tuition": 9293, "elem": 8991, "hs": 11319, "source": "https://educate.iowa.gov/pk-12/educational-choice/education-savings-accounts", "source_title": "Iowa Department of Education — Students First ESAs", "basis": "2026–27 statewide amount", "difference": 1145, "coverage_pct": 87.67889809534057, "modal_coverage_pct": 162.95999999999998 }, { "state": "Louisiana", "program": "LA GATOR Scholarship Program", "mechanism": "education savings account", "amount_display": "$5,243–$7,626", "award_min": 5243, "award_max": 7626, "benchmark": 7626, "benchmark_note": "ordinary low-income maximum; disability tiers excluded", "tuition": 9639, "elem": 9606, "hs": 11064, "source": "https://support.withodyssey.com/hc/en-us/articles/31119318617755-How-Much-Funding-will-the-LA-GATOR-Program-Provide", "source_title": "Odyssey — LA GATOR 2026–27 Award Amounts", "basis": "2026–27; $5,243 general and $7,626 at or below 250% FPL; disability tiers excluded", "difference": 2013, "coverage_pct": 79.11609088079676, "modal_coverage_pct": 152.51999999999998 }, { "state": "North Carolina", "program": "Opportunity Scholarship", "mechanism": "voucher", "amount_display": "$3,574–$7,942", "award_min": 3574, "award_max": 7942, "benchmark": 7942, "benchmark_note": "Tier 1 maximum", "tuition": 13171, "elem": 12450, "hs": 13868, "source": "https://k12.ncseaa.edu/media/boadvxj3/award-tiers.pdf", "source_title": "NCSEAA — Opportunity Scholarship Income Guidelines 2026–27", "basis": "2026–27; four income tiers", "difference": 5229, "coverage_pct": 60.2991420545137, "modal_coverage_pct": 158.84 }, { "state": "Ohio", "program": "EdChoice Expansion Scholarship", "mechanism": "voucher", "amount_display": "$6,166 K–8; $8,408 9–12", "award_min": 6166, "award_max": 8408, "benchmark": 8408, "benchmark_note": "high-school maximum", "tuition": 10609, "elem": 9113, "hs": 13217, "source": "https://education.ohio.gov/getattachment/Topics/Other-Resources/Scholarships/EdChoice-Expansion/EdChoice-Expansion-Resources/FY27-Expansion-Fact-Sheet.pdf.aspx?lang=en-US", "source_title": "Ohio Department of Education and Workforce — FY27 EdChoice Expansion Fact Sheet", "basis": "2026–27 maximums; award is income-prorated above 450% FPL", "difference": 2201, "coverage_pct": 79.25346403996608, "modal_coverage_pct": 168.16 }, { "state": "Oklahoma", "program": "Parental Choice Tax Credit", "mechanism": "refundable tax credit", "amount_display": "$5,000–$7,500", "award_min": 5000, "award_max": 7500, "benchmark": 7500, "benchmark_note": "lowest-income maximum", "tuition": 11437, "elem": 11233, "hs": 12307, "source": "https://oklahoma.gov/tax/individuals/parental-choice-tax-credit/pctc-taxpayers.html", "source_title": "Oklahoma Tax Commission — Parental Choice Tax Credit: Taxpayers", "basis": "2026–27; five AGI tiers; limited to anticipated tuition and fees", "difference": 3937, "coverage_pct": 65.57663723004285, "modal_coverage_pct": 150.0 }, { "state": "South Carolina", "program": "Education Scholarship Trust Fund", "mechanism": "education savings account", "amount_display": "$7,634", "award_min": 7634, "award_max": 7634, "benchmark": 7634, "benchmark_note": "statewide amount", "tuition": 10531, "elem": 10039, "hs": 10217, "source": "https://ed.sc.gov/newsroom/estf-faq/", "source_title": "South Carolina Department of Education — ESTF FAQ", "basis": "2026–27 statewide amount", "difference": 2897, "coverage_pct": 72.4907416199791, "modal_coverage_pct": 152.68 }, { "state": "Tennessee", "program": "Education Freedom Scholarship", "mechanism": "scholarship / ESA", "amount_display": "$7,530", "award_min": 7530, "award_max": 7530, "benchmark": 7530, "benchmark_note": "statewide amount", "tuition": 13458, "elem": 13538, "hs": 14642, "source": "https://www.tn.gov/education/efs.html", "source_title": "Tennessee Department of Education — Education Freedom Scholarship", "basis": "2026–27 statewide amount", "difference": 5928, "coverage_pct": 55.951850200624165, "modal_coverage_pct": 150.6 }, { "state": "Texas", "program": "Texas Education Freedom Account", "mechanism": "education savings account", "amount_display": "$10,474", "award_min": 10474, "award_max": 10474, "benchmark": 10474, "benchmark_note": "private-school amount", "tuition": 14019, "elem": 13266, "hs": 14650, "source": "https://comptroller.texas.gov/about/media-center/news/20251222-hundreds-of-texas-schools-already-enrolled-in-education-freedom-accounts-program-1766422819758", "source_title": "Texas Comptroller — 2026–27 TEFA Amounts", "basis": "2026–27 private-school amount; disability and homeschool amounts excluded", "difference": 3545, "coverage_pct": 74.71288964976104, "modal_coverage_pct": 209.48000000000002 }, { "state": "Utah", "program": "Utah Fits All Scholarship", "mechanism": "education savings account", "amount_display": "$8,000", "award_min": 8000, "award_max": 8000, "benchmark": 8000, "benchmark_note": "private-school student amount", "tuition": 13108, "elem": 12868, "hs": 16296, "source": "https://support.withodyssey.com/hc/en-us/articles/38059431191323-UFA-Annual-Scholarship-Amounts", "source_title": "Odyssey — Utah Fits All Annual Scholarship Amounts", "basis": "private-school student amount; home-based tiers excluded", "difference": 5108, "coverage_pct": 61.03143118706134, "modal_coverage_pct": 160.0 }, { "state": "West Virginia", "program": "Hope Scholarship", "mechanism": "education savings account", "amount_display": "$5,435.62", "award_min": 5435.62, "award_max": 5435.62, "benchmark": 5435.62, "benchmark_note": "full-year amount", "tuition": 10411, "elem": 10874, "hs": 10535, "source": "https://hopescholarshipwv.com/Portals/HopeScholarship/content/Documents/Hope%20Parent%20Handbook.pdf", "source_title": "West Virginia Hope Scholarship Parent Handbook, 2026–27", "basis": "2026–27 full-year amount", "difference": 4975.38, "coverage_pct": 52.21035443281144, "modal_coverage_pct": 108.7124 }, { "state": "Wisconsin", "program": "Private School Choice Programs", "mechanism": "voucher", "amount_display": "est. $11,305 K–8; $13,799 9–12", "award_min": 11305, "award_max": 13799, "benchmark": 13799, "benchmark_note": "official high-school estimate", "tuition": 7502, "elem": 6519, "hs": 11597, "source": "https://dpi.wi.gov/parental-education-options/choice-programs/payment-amounts-frequently-asked-questions", "source_title": "Wisconsin DPI — Choice Program Payment Amounts FAQ", "basis": "official 2026–27 estimated payments; not final amounts", "difference": -6297, "coverage_pct": 183.93761663556384, "modal_coverage_pct": 275.97999999999996 }, { "state": "Wyoming", "program": "Wyoming Education Savings Account", "mechanism": "education savings account", "amount_display": "$7,000", "award_min": 7000, "award_max": 7000, "benchmark": 7000, "benchmark_note": "annual amount", "tuition": 11170, "elem": 10010, "hs": 15459, "source": "https://edu.wyoming.gov/parents/education-savings-accounts/", "source_title": "Wyoming Department of Education — Education Savings Accounts", "basis": "2026–27 annual amount; litigation continues while program proceeds", "difference": 4170, "coverage_pct": 62.66786034019696, "modal_coverage_pct": 140.0 } ], "status_only_records": [ { "state": "Arizona", "program": "Empowerment Scholarship Account", "status": "No single statewide 2026–27 amount", "detail": "The FY26 Q3 report says three-quarters of scholarships fall between $7,000 and $9,000. That is a distribution, not a statutory maximum or one statewide award.", "source": "https://www.azed.gov/sites/default/files/2026/06/ESA%20FY26%20Q3%20Executive%20_%20%20Legislative%20Report.pdf", "source_title": "Arizona Department of Education — FY26 Q3 ESA Report", "tuition": 12165 }, { "state": "New Hampshire", "program": "Education Freedom Account", "status": "Formula-based; no one statewide amount", "detail": "The state calculates EFA funding from state adequacy aid and student circumstances. Reducing that formula to one current statewide award would manufacture precision.", "source": "https://www.education.nh.gov/who-we-are/division-of-educator-and-analytic-resources/bureau-of-education-statistics/other-state-aid-programs", "source_title": "New Hampshire Department of Education — Other State Aid Programs", "tuition": 20126 } ], "florida_matrix_summary": { "cells": 201, "districts": 67, "min": 7463, "max": 12217, "median": 8312, "mean": 8410.945273631842, "k3": { "min": 8238, "max": 12217, "median": 8743, "mean": 8872.55223880597 }, "g48": { "min": 7654, "max": 11617, "median": 8140, "mean": 8277.65671641791 }, "g912": { "min": 7463, "max": 11421, "median": 7942, "mean": 8082.626865671642 } }, "high_school_summary": { "n": 15, "median_elem_gap": 3644, "median_hs_gap": 4807, "median_widening": 1104, "widens": 12 } }