Iowa Students First ESA Guide 2026–2027

Eligibility

All K–12 students residing in Iowa.

What the money can be used for

• Tuition
• Fees
• Tutoring
• Curriculum

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. All K–12 students residing in Iowa.
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. Iowa Department of Education / Odyssey runs the program; applications typically open spring.
4. Submit early. Universal programs with appropriation caps reward applications during the priority window.
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 Iowa 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 Iowa administrator before purchasing.

Editorial notes

Iowa’s program was enacted in 2023. 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 Iowa Department of Education / Odyssey before spending.