Reference
School Choice Programs by State: ESAs, Vouchers, Scholarships, and Tax Credits
Sort and filter every state’s program below. Click any state for the full editorial profile, including eligibility rules, award amounts, allowable expenses, official source links, and application instructions.
50 states
| Program | Eligibility | Year Launched | Categories Covered | Last verified | |||||
|---|---|---|---|---|---|---|---|---|---|
| Alabama | CHOOSE Act ESA | Universal ESA | Active | For 2026–2027: Alabama resident, grades K5–12, household income ≤300% FPL for 2025 tax year. Income requirement removed starting 2027–2028. | $7,000 (school) / $2,000 (home, max $4,000/family) | 2024 | TuitionTutoringCurriculumTherapies | Read full guide → | |
| Alaska | None statewide | None | None | No statewide private-choice program; correspondence allotments fund some homeschool expenses. | — | — | — | Read full guide → | |
| Arizona | Empowerment Scholarship Account (ESA) | Universal ESA | Active | All K–12 students residing in Arizona. | ≈$7,300 | 2011 (universal 2022) | TuitionTutoringCurriculumTherapiesTechTransportation | View official program page ↗Read full guide → | |
| Arkansas | Children's Educational Freedom Account | Universal ESA | Active | All K–12 students residing in Arkansas. Universal eligibility as of 2025–2026. | ≈$6,800 | 2023 | TuitionTutoringCurriculumTherapies | Read full guide → | |
| California | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| Colorado | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| Connecticut | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| Delaware | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| Florida | Family Empowerment Scholarship (FES) | Universal private-school scholarship | Active | All K–12 students residing in Florida. Florida operates three distinct scholarship pathways: FTC (tax-credit, income-priority), FES-EO (equal opportunity, income-priority), and FES-UA (unique abilities, for students with disabilities — higher award). | ≈$8,000 average (FTC/FES-EO); ≈$10,000+ (FES-UA for unique abilities) | 2019 (universal 2023) | TuitionTutoringCurriculumTherapiesTransportation | Read full guide → | |
| Georgia | Promise Scholarship | Limited ESA | Active | Student must be a rising kindergartener or enrolled in a Georgia public school for two consecutive semesters, live in an eligible lower-performing-school attendance zone, and meet residency and priority rules published by Georgia Promise. | Up to $6,500 | 2024 | TuitionTutoringCurriculumTherapies | Read full guide → | |
| Hawaii | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| Idaho | Parental Choice Tax Credit | Refundable Tax Credit | Active | All K–12 students; families must apply for and be awarded the credit before claiming it. Up to $5,000 per student, or $7,500 for a student with a qualifying disability. Administered through the Idaho State Tax Commission. Note: The advance payment component of this credit is taxable under federal law — consult a tax professional. | Up to $5,000 ($7,500 with qualifying disability) | 2025 | TuitionTutoringCurriculum | Read full guide → | |
| Illinois | None statewide | None | None | Invest in Kids tax-credit scholarship sunset in 2024. | — | — | — | Read full guide → | |
| Indiana | Choice Scholarship + Indiana ESA | Voucher | Active | Choice Scholarship: household income ≤400% of the free/reduced lunch threshold for private-school tuition. Indiana ESA: separate program for students with qualifying disabilities, funded for approved educational expenses beyond tuition. | Varies by program | 2011 (expanded 2023) | Tuition (Choice Scholarship)FeesTherapies (ESA only) | Read full guide → | |
| Iowa | Students First ESA | Universal ESA | Active | All K–12 students residing in Iowa. | ≈$8,148 | 2023 | TuitionFeesTutoringCurriculum | View official program page ↗Read full guide → | |
| Kansas | Tax Credit for Low Income Students Scholarship | Tax-Credit Scholarship | Active | Students from low-income households at qualifying schools. | Up to $8,000 | 2014 | Tuition | Read full guide → | |
| Kentucky | None statewide (Amendment 2 rejected) | None | None | Constitutional amendment to permit public funds for non-public schools was rejected in 2024. | — | — | — | Read full guide → | |
| Louisiana | LA GATOR Scholarship | Universal ESA | Phasing In | Phasing in by income priority; universal target. | No confirmed amount for 2026–2027 | 2024 | TuitionTutoringCurriculumTherapies | Read full guide → | |
| Maine | Town Tuitioning | Voucher | Active | Students residing in towns without a public school at their grade level. | ≈$13,000 | 1873 | Tuition | Read full guide → | |
| Maryland | BOOST Scholarship | Voucher | Active | Low-income students at participating non-public schools. | Varies (BOOST Advisory Board sets award amounts) | 2016 | Tuition | Read full guide → | |
| Massachusetts | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| Michigan | None statewide | None | None | Constitutional prohibition on public aid to non-public schools. | — | — | — | Read full guide → | |
| Minnesota | K–12 Education Subtraction & Credit | Refundable Tax Credit | Active | Credit: income-limited refundable credit for qualifying non-tuition education expenses. Subtraction: no income limit; private-school tuition qualifies for the subtraction only, not the credit. Both available to all K–12 families on their state tax return. | Credit: up to $1,500 (income-limited); Subtraction: up to $2,500 for grades 7–12 (no income limit) | 1955 / 1997 | Qualifying non-tuition K–12 education expenses (credit)Private-school tuition — subtraction only, not the creditQualifying college-course tuition for HS graduation (subtraction) | Read full guide → | |
| Mississippi | ESA for Students with Special Needs | Limited ESA | Active | Students with IEPs. | Formula-based (varies) | 2015 | TuitionTherapiesTutoring | Read full guide → | |
| Missouri | MOScholars Tax-Credit Scholarship | Tax-Credit Scholarship | Active | Income-eligible students in larger counties and metros. | Varies (up to 175% of State Adequacy Target by income category) | 2021 | TuitionTutoringCurriculumTherapies | Read full guide → | |
| Montana | Tax Credits for Scholarship Donations | Tax-Credit Scholarship | Active | Any K–12 student at participating private schools. | Varies | 2015 | Tuition | Read full guide → | |
| Nebraska | Opportunity Scholarships (repealed 2024) | None | None | Voters repealed the tax-credit scholarship in 2024. | — | — | — | Read full guide → | |
| Nevada | Opportunity Scholarship | Tax-Credit Scholarship | Active | Income-eligible students at participating schools. | Up to $10,367 | 2015 | Tuition | Read full guide → | |
| New Hampshire | Education Freedom Account (EFA) | Universal ESA | Active | All K–12 students residing in New Hampshire (as of 2025). | ≈$4,000 | 2021 (universal 2025) | TuitionTutoringCurriculumTherapies | Read full guide → | |
| New Jersey | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| New Mexico | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| New York | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| North Carolina | Opportunity Scholarship / ESA+ | Universal voucher / tuition scholarship | Active | Opportunity Scholarship: all K–12 students; income-tiered award; new applications accepted monthly. ESA+ (for students with disabilities): new applications closed for 2026–2027. | ≈$7,468 (income-tiered) | 2013 (universal 2024) | Tuition and required fees at a participating nonpublic school | Read full guide → | |
| North Dakota | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| Ohio | EdChoice Scholarship (Expansion) | Universal voucher / tuition scholarship | Active | All K–12 students. Families at or below 450% of the federal poverty level receive the maximum award; families above that threshold receive a prorated award per Ohio's published chart. EdChoice Expansion is a tuition scholarship, not a flexible ESA. | ≈$6,166 (K–8) / $8,408 (9–12) | 2005 (universal 2023) | Tuition at an EdChoice-participating school | View official program page ↗Read full guide → | |
| Oklahoma | Parental Choice Tax Credit | Refundable Tax Credit | Active | All K–12 students; income-tiered award with priority under $250K AGI. | $5,000–$7,500 (income-tiered) | 2023 | TuitionFees | Read full guide → | |
| Oregon | None statewide | None | None | No statewide private-choice program. | — | — | — | Read full guide → | |
| Pennsylvania | EITC & OSTC Scholarships | Tax-Credit Scholarship | Active | Income-eligible students (varies by program). | Varies (SGO-determined) | 2001 / 2012 | Tuition | Read full guide → | |
| Rhode Island | Tax Credits for Scholarship Organizations | Tax-Credit Scholarship | Active | Income-eligible students under 250% poverty. | Varies | 2006 | Tuition | Read full guide → | |
| South Carolina | Education Scholarship Trust Fund (ESTF) | Limited ESA | Active—applications closed | For 2026–2027, the student must be a South Carolina resident, meet the program's enrollment conditions, and live in a household with income at or below 500% of the federal poverty level. | $7,634 | 2023 | TuitionTutoringCurriculumTherapies | View official program page ↗Read full guide → | |
| South Dakota | Partners in Education Tax Credit | Tax-Credit Scholarship | Active | Income-eligible students at accredited non-public schools. | ≈$2,200 | 2016 | Tuition | Read full guide → | |
| Tennessee | Education Freedom Scholarship | Universal ESA | Active | All K–12 students; income priority for half of awards. | $7,530 | 2025 | TuitionTutoringCurriculumTherapies | View official program page ↗Read full guide → | |
| Texas | Education Freedom Accounts | Universal ESA | Active | All K–12 students residing in Texas. Income priority within appropriation cap. Administered through the Texas Comptroller / Odyssey portal. | ≈$10,474 | 2025 | TuitionTutoringCurriculumTherapiesTransportation | Read full guide → | |
| Utah | Fits All Scholarship | Universal ESA | Active | All K–12 students residing in Utah. | Up to $8,000 (private school); $4,000–$6,000 (home-based) | 2023 | TuitionTutoringCurriculumTherapies | Read full guide → | |
| Vermont | Town Tuitioning | Voucher | Active | Students residing in tuition towns without public schools at their grade level. | ≈$17,000 | 1869 | Tuition | Read full guide → | |
| Virginia | Education Improvement Scholarships Tax Credit | Tax-Credit Scholarship | Active | Income-eligible students at participating non-public schools. | Varies | 2012 | Tuition | Read full guide → | |
| Washington | None statewide | None | None | Constitutional prohibition on public aid to religious schools. | — | — | — | Read full guide → | |
| West Virginia | Hope Scholarship | Universal ESA | Active | All K–12 students residing in West Virginia. | $5,435.62 | 2021 (universal 2024) | TuitionTutoringCurriculumTherapies | Read full guide → | |
| Wisconsin | Parental Choice Programs | Voucher | Active | Income-eligible students (≤220% FPL statewide; separate income rules for Milwaukee and Racine programs). | Varies by program | 1990 (statewide 2013) | Tuition | Read full guide → | |
| Wyoming | Steamboat Legacy Scholarship | Universal ESA | Active—applications closed | Wyoming resident students who meet Wyoming Department of Education eligibility rules. The 2026–2027 application period is closed; WDE says applications are being reviewed and applicants will receive their status by September 1. | $7,000 | 2024 | TuitionTutoringCurriculumTherapies | View official program page ↗Read full guide → |