Resources

Official state program pages

Each state guide links to the program administrator and application portal. The administrator’s official site is the authoritative source for current eligibility, award amounts, and approved-provider lists.

• AlabamaAlabama Department of Revenue
• ArizonaArizona Department of Education
• ArkansasArkansas Department of Education
• FloridaStep Up For Students / AAA Scholarship Foundation
• GeorgiaGeorgia Student Finance Commission
• IdahoIdaho State Tax Commission
• IndianaIndiana Department of Education
• IowaIowa Department of Education / Odyssey
• KansasKansas State Department of Education
• LouisianaLouisiana Department of Education
• MaineLocal school administrative units
• MarylandMaryland State Department of Education
• MinnesotaMinnesota Department of Revenue
• MississippiMississippi Department of Education
• MissouriMissouri State Treasurer
• MontanaMontana Department of Revenue
• NevadaNevada Department of Education
• New HampshireChildren's Scholarship Fund New Hampshire
• North CarolinaNC State Education Assistance Authority
• OhioOhio Department of Education and Workforce
• OklahomaOklahoma Tax Commission
• PennsylvaniaPA Department of Community and Economic Development
• Rhode IslandRhode Island Division of Taxation
• South DakotaSouth Dakota Department of Revenue
• TennesseeTennessee Department of Education
• TexasTexas Comptroller of Public Accounts
• UtahACE Scholarships Utah
• VermontLocal school boards
• VirginiaVirginia Department of Education
• West VirginiaWest Virginia State Treasurer
• WisconsinWisconsin Department of Public Instruction
• WyomingWyoming Department of Education

Federal references

• U.S. Department of Education — Office of Non-Public Education ↗
• National Center for Education Statistics — Private School Universe Survey ↗
• Internal Revenue Service — Publication 970 (tax benefits for education) ↗

Court decisions worth knowing

• Zelman v. Simmons-Harris, 536 U.S. 639 (2002) ↗ — federal constitutionality of vouchers
• Trinity Lutheran Church of Columbia, Inc. v. Comer, 582 U.S. 449 (2017) ↗ — religious exclusion from public benefits programs
• Espinoza v. Montana Department of Revenue, 591 U.S. 464 (2020) ↗ — religious schools in tax-credit scholarship programs
• Carson v. Makin, 596 U.S. 767 (2022) ↗ — religious schools in town-tuitioning programs

Research syntheses

We treat program-effect research with caution because the effect sizes depend heavily on design, geography, and outcome measure. Research organizations that publish peer-reviewed or methodologically rigorous work on school-choice programs include the EdChoice Research Library ↗, Education Next ↗, and Center on Reinventing Public Education ↗. We do not endorse the editorial positions of any research organization; we link to the underlying research. Our methodology page explains how we read and apply this work.