Alabama CHOOSE Act ESA Guide 2026–2027

Eligibility

Phasing to universal by 2027; income-priority initially.

What the money can be used for

• Tuition
• Tutoring
• Curriculum
• Therapies

Generally not allowed

• Food and groceries
• Vehicles and fuel
• Family vacations and non-educational travel
• Recreational athletics fees and equipment
• Compensation to a parent or immediate family member

See our full eligible-expenses guide for the gray areas (technology caps, transportation, religious instruction, family-member compensation).

How to apply

1. Confirm eligibility. Phasing to universal by 2027; income-priority initially.
2. Gather documents. Proof of residency, the student’s birth certificate, the prior-year tax return (where income matters), and any IEP or 504 documentation.
3. Open the application. Alabama Department of Revenue runs the program; applications typically open january–april.
4. Submit early. First-year programs frequently change deadlines as rules are finalized.
5. Pick approved providers. Browse our provider directory and the state’s official approved-provider list for participating schools, tutors, and therapists.

Curriculum & classes parents buy with Alabama funds

Most ESA-friendly curriculum and live-class platforms — Time4Learning, Outschool, BJU Press, Khan Academy, AoPS — are on multiple state approved-provider lists. See our curriculum guide for the picks by subject and learning style, and verify each item with the Alabama administrator before purchasing.

Editorial notes

Alabama’s program was enacted in 2024. Award amounts and eligibility thresholds are reviewed each legislative session; we re-verify each state page on a rolling cadence and date-stamp the last review. See our methodology page for details. The final word on eligibility, deadlines, and approved providers is always the state administrator — verify with the Alabama Department of Revenue before spending.