Can You Use an ESA for Tutoring? State by State

How to read this page

For each state program, the last column is our short summary of the covered costs its official source lists. "Named" means that summary names the cost; "Not named" means it does not, which is not the same as a ban. Programs approve tutors and other providers in their own way, so check the program page, which links the official source and the date we read it.

The programs are grouped by type, because the type decides how the money moves. Where an official source says a program pays tuition only, the table says so; we do not assume it for any other program.

Education savings accounts (ESAs): 14 programs

The state puts money in an account the family directs, and the family pays the school and other approved providers from it.

12 of 14 name tutoring: Alabama CHOOSE Act, Arizona Empowerment Scholarship Account, Arkansas Education Freedom Accounts, Georgia Promise Scholarship, Louisiana LA GATOR Scholarship, Mississippi Education Scholarship Account for Students with Special Needs, New Hampshire Education Freedom Accounts, South Carolina Education Scholarship Trust Fund, Texas Education Freedom Accounts, Utah Fits All Scholarship, West Virginia Hope Scholarship and Wyoming Steamboat Legacy Scholarship. The rest list other costs without naming tutoring, so ask the program before you pay a tutor.

Arkansas Education Freedom Accounts: Can homeschoolers use it? Yes. Homeschool students can use the account for curriculum, tutoring and other approved expenses, but the family must file a Notice of Intent to homeschool with the local district each year and arrange an approved annual test.
Mississippi Education Scholarship Account for Students with Special Needs: What can the ESA pay for? Tuition and academic fees at an eligible school, textbooks, certified tutors, curriculum, standardized and AP or college admission tests, licensed therapies, high school dual enrollment, up to $50 a year in supplies, and computer equipment if a school or licensed provider confirms in writing that it is essential.
Mississippi Education Scholarship Account for Students with Special Needs: Can homeschooled students use the ESA? No. Parents agree not to file a homeschool certificate of enrollment while in the program, and tutoring and therapy payments are not allowed for a student who is homeschooled or enrolled in a public school.
Wyoming Steamboat Legacy Scholarship: Can homeschool families use it? Yes. The Department says the account can pay for learning at a private school or through home-based education, such as curriculum, tutoring and online courses. Parents must make sure the child is taught the required subjects and is assessed on academic progress.

State	Program	Tutoring	Therapies	Curriculum	Tests	What the official source lists (our summary)
Alabama	Alabama CHOOSE Act	Named	Named	Not named	Not named	Tuition, fees, tutoring, therapies and other qualified expenses.
Arizona	Arizona Empowerment Scholarship Account	Named	Named	Named	Named	Private tuition and fees, textbooks, curriculum, tutoring and testing. Therapies are allowed only for students with a qualifying disability, uniforms only when bought from or through the school, and transportation only by public transit or ride service between home and school.
Arkansas	Arkansas Education Freedom Accounts	Named	Named	Named	Named	Private school tuition and fees, tutoring, therapies, curriculum, courses, testing and supplies.
Florida	Florida Family Empowerment and Tax Credit Scholarships	Not named	Not named	Named	Named	Private school tuition and fees first, then curriculum, instructional materials, testing fees and contracted services.
Georgia	Georgia Promise Scholarship	Named	Named	Named	Not named	Tuition and fees, textbooks, curriculum, tutoring, therapies, and up to $500 a year for transportation.
Iowa	Iowa Students First Education Savings Account	Not named	Not named	Not named	Not named	Tuition and fees first, then other expenses on the state’s list.
Louisiana	Louisiana LA GATOR Scholarship	Named	Named	Named	Named	Nonpublic school tuition and fees, tutoring, therapies, curriculum, uniforms, technology and approved tests.
Mississippi	Mississippi Education Scholarship Account for Students with Special Needs	Named	Named	Named	Named	Tuition and fees at an eligible school, textbooks, tutoring, curriculum, tests, therapies, dual enrollment and some technology.
New Hampshire	New Hampshire Education Freedom Accounts	Named	Named	Named	Not named	Tuition, tutoring, curriculum, online learning, therapies and textbooks.
South Carolina	South Carolina Education Scholarship Trust Fund	Named	Named	Named	Not named	Private school tuition, tutoring, therapies, curriculum and out-of-district public school fees.
Texas	Texas Education Freedom Accounts	Named	Named	Named	Named	Private school tuition and fees, tutoring, therapies, curriculum, classes, testing and approved supplies.
Utah	Utah Fits All Scholarship	Named	Named	Named	Not named	Tuition, tutoring, curriculum, therapies, some technology, and extracurriculars up to 20% of the award.
West Virginia	West Virginia Hope Scholarship	Named	Named	Named	Named	Tuition, tutoring, therapies, exam fees, curriculum, technology and other approved expenses.
Wyoming	Wyoming Steamboat Legacy Scholarship	Named	Named	Named	Named	Tuition and fees, tutoring, curriculum, educational technology, uniforms, therapies, exam fees and some transportation.

School vouchers (state scholarships): 9 programs

Public money pays a set amount toward tuition at a participating private school. In Maine and Vermont town tuitioning, the home school district pays.

None of the 9 names tutoring among the costs it covers. The official sources for North Carolina, Ohio and Vermont say: North Carolina, required tuition and fees only; Ohio, tuition only; Vermont, tuition only.

State	Program	Tutoring	Therapies	Curriculum	Tests	What the official source lists (our summary)
District of Columbia	D.C. Opportunity Scholarship Program	Not named	Not named	Not named	Not named	Tuition, uniforms, books and other school fees at a participating school.
Indiana	Indiana Choice Scholarship	Not named	Not named	Not named	Not named	Tuition and fees at a participating private school.
Maine	Maine Town Tuitioning Program	Not named	Not named	Not named	Not named	Tuition.
Maryland	Maryland BOOST Scholarship	Not named	Not named	Not named	Not named	Tuition and required enrollment fees. Not transportation or meals.
North Carolina	North Carolina Opportunity Scholarship	No: required tuition and fees only	Not named	Not named	Not named	Required tuition and fees only. It can never exceed what the school actually charges.
Ohio	Ohio EdChoice Scholarship	No: tuition only	Not named	Not named	Not named	Tuition only. Schools cannot bill families at or below 200% of the poverty level for the difference.
Tennessee	Tennessee Education Freedom Scholarships	Not named	Not named	Not named	Not named	Tuition and fees first; remaining funds may go to approved education expenses.
Vermont	Vermont Town Tuitioning	No: tuition only	Not named	Not named	Not named	Tuition only.
Wisconsin	Wisconsin Private School Choice Programs	Not named	Not named	Not named	Not named	Tuition. A Choice school cannot charge a Choice student tuition in grades K4 to 8, and cannot charge for registration, books or technology. In grades 9 to 12 a school may charge extra tuition only to families above the statewide income limit.

Tax-credit scholarships: 8 programs

Donors give to nonprofit scholarship organizations and get a state tax credit. The organizations award the scholarships within state law.

1 of 8 names tutoring: MOScholars. The rest list other costs without naming tutoring, so ask the program before you pay a tutor.

Montana Tax Credits for Contributions to Student Scholarship Organizations: Can homeschool families use it? No. A home school is not a qualified education provider under the law. Private schools and some nonaccredited providers or tutors can qualify if they meet the law's conditions.

State	Program	Tutoring	Therapies	Curriculum	Tests	What the official source lists (our summary)
Kansas	Kansas Tax Credit for Low Income Students Scholarship Program	Not named	Not named	Not named	Not named	Tuition, fees and expenses at a qualified school, plus transportation if the school provides it. Schools must be accredited or working toward it.
Missouri	MOScholars	Named	Named	Named	Not named	Tuition, tutoring, therapies, curriculum and other approved education expenses.
Montana	Montana Tax Credits for Contributions to Student Scholarship Organizations	Not named	Not named	Not named	Not named	Attendance at a qualified education provider: a provider that is not a public school or home school and is accredited or seeking accreditation, or that tells parents in writing it is not. The law does not list other covered costs.
Nevada	Nevada Opportunity Scholarship	Not named	Not named	Not named	Not named	Tuition, fees and transportation tied to attending the school.
Pennsylvania	Pennsylvania EITC and Opportunity Scholarship Tax Credits	Not named	Not named	Not named	Not named	Tuition, plus fees the school charges every student, such as books, technology, uniforms and activities. An Opportunity Scholarship can also pay for a public school outside your district.
Rhode Island	Rhode Island Tax Credits for Contributions to Scholarship Organizations	Not named	Not named	Not named	Not named	Tuition assistance to attend a qualified Rhode Island nonpublic school.
South Dakota	South Dakota Partners in Education Tax Credit Program	Not named	Not named	Not named	Not named	All or part of tuition and fees at a qualifying school.
Virginia	Virginia Education Improvement Scholarships Tax Credits	Not named	Not named	Not named	Not named	Tuition, instructional fees, materials, textbooks, workbooks and supplies.

Refundable tax credits: 2 programs

The state gives the family an income tax credit for approved costs, paid even when the family owes no tax.

1 of 2 names tutoring: Idaho Parental Choice Tax Credit. The rest list other costs without naming tutoring, so ask the program before you pay a tutor.

Idaho Parental Choice Tax Credit: Can homeschool families use it? Yes. Idaho counts homeschool, microschools and learning pods as nonpublic schooling if instruction covers English language arts, math, science and social studies. You cannot claim tuition or fees for instruction you provide yourself, but curriculum, textbooks and core-subject tutoring can qualify.

State	Program	Tutoring	Therapies	Curriculum	Tests	What the official source lists (our summary)
Idaho	Idaho Parental Choice Tax Credit	Named	Not named	Named	Named	Tuition, core-subject curriculum, textbooks, tutoring, transportation and standardized tests.
Oklahoma	Oklahoma Parental Choice Tax Credit	Not named	Not named	Not named	Not named	Tuition and fees at a registered private school. A smaller, separately capped credit covers homeschool expenses.

Sources and dates

Alabama CHOOSE Act, official page, read October 1, 2026https://www.revenue.alabama.gov/tax-policy/the-choose-act/
Governor’s office, July 2026, read October 1, 2026https://governor.alabama.gov/newsroom/2026/07/governor-ivey-announces-funding-for-choose-act-education-savings-accounts-for-2026-2027-school-year/
Arizona Empowerment Scholarship Account, official page, read October 2, 2026https://www.azed.gov/esa
A.R.S. 15-2401.01, qualified student, read October 2, 2026https://www.azleg.gov/ars/15/02401-01.htm
A.R.S. 15-2402, award formula, leaving public school, allowed expenses, read October 2, 2026https://www.azleg.gov/ars/15/02402.htm
Arkansas Education Freedom Accounts, official page, read October 2, 2026https://dese.ade.arkansas.gov/offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts
Arkansas DESE, information for families (award amounts), read October 2, 2026https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts/information-for-families
Arkansas DESE, EFA frequently asked questions (updated 10/1/26), read October 2, 2026https://docs.google.com/document/d/1oQaCgoDd71N1dQIvCdlNAWC8gqzzbreRb-L-6feGKLE/edit?tab=t.0
Arkansas DESE, EFA Family Handbook 2025-26, read October 2, 2026https://dese.ade.arkansas.gov/Files/AR_EFA_Family_Handbook_2025-26_OSCPE.pdf
D.C. Opportunity Scholarship Program, official page, read October 2, 2026https://servingourchildrendc.org/
Serving Our Children, how it works, read October 2, 2026https://servingourchildrendc.org/our-program/how-it-works/
Serving Our Children, 2024-25 program fact sheet (participation), read October 2, 2026https://servingourchildrendc.org/wp-content/uploads/2026/06/DC-OSP-Program-Fact-Sheet-SY-2024-2025_6.2025v2.pdf
Florida Family Empowerment and Tax Credit Scholarships, official page, read October 8, 2026https://www.stepupforstudents.org/scholarships/private-school/
Step Up For Students, 2026-27 award amounts, read October 8, 2026https://go.stepupforstudents.org/hubfs/Scholarship%20Info/FTC-FES-EO-PEP-Award-Amounts.pdf
Step Up For Students, 2026-27 deadlines, read October 8, 2026https://www.stepupforstudents.org/faq/faqs-for-2026-27-scholarship-deadlines-and-payment-schedules/
Step Up For Students, PEP application (window and deadline exceptions, read October 8, 2026), read October 8, 2026https://www.stepupforstudents.org/scholarships/personalized-education-program/apply/
Florida Statutes 1002.395 (Tax Credit Scholarship: renewals first, then income priority), read October 8, 2026https://www.flsenate.gov/Laws/Statutes/2026/1002.395
Florida Statutes 1002.394 (Family Empowerment Scholarship: income priority), read October 8, 2026https://www.flsenate.gov/Laws/Statutes/2026/1002.394
Georgia Promise Scholarship, official page, read October 7, 2026https://mygeorgiapromise.org/
Georgia Student Finance Commission, read October 7, 2026https://gsfc.georgia.gov/programs-and-regulations/georgia-promise-scholarship
Georgia Promise family handbook, updated August 12, 2026 (windows), read October 7, 2026https://mygeorgiapromise.org/wp-content/uploads/2026/08/Family-Handbook-Updated-8.12.2026.pdf
Idaho Parental Choice Tax Credit, official page, read October 2, 2026https://myschoolchoice.idaho.gov/
Idaho State Tax Commission (advance payment rules and tax treatment), read October 2, 2026https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/
Idaho Code 63-3029N (priority from the 2027 application period), read October 2, 2026https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3029n/
My School Choice, How to Apply, read October 2, 2026https://myschoolchoice.idaho.gov/how-to-apply/
My School Choice, About the Program, read October 2, 2026https://myschoolchoice.idaho.gov/about-the-program/
My School Choice, FAQs, read October 2, 2026https://myschoolchoice.idaho.gov/faqs/
My School Choice, Application Checklist 2026, read October 2, 2026https://myschoolchoice.idaho.gov/wp-content/uploads/2026/05/My-School-Choice-Application-Checklist-2026.pdf
My School Choice, Eligibility Checklist 2026, read October 2, 2026https://myschoolchoice.idaho.gov/wp-content/uploads/2026/05/My-School-Choice-Eligibility-Checklist-2026.pdf
My School Choice, After you Apply, read October 2, 2026https://myschoolchoice.idaho.gov/after-you-apply/
Indiana Choice Scholarship, official page, read October 1, 2026https://www.in.gov/doe/students/indiana-choice-scholarship-program/
IDOE, 2026-27 estimated award amounts, read October 1, 2026https://www.in.gov/doe/files/4-Estimated-Award-Amounts-2026-2027.pdf
Iowa Students First Education Savings Account, official page, read October 2, 2026https://educate.iowa.gov/pk-12/educational-choice/education-savings-accounts
Iowa DOE, December 19, 2025 enrollment release, read October 2, 2026https://educate.iowa.gov/press-release/2025-12-19/certified-enrollment-2025-26-slightly-declines-consistent-national-trends
Kansas Tax Credit for Low Income Students Scholarship Program, official page, read October 2, 2026https://www.ksde.gov/student-success/access-and-opportunity-in-education/tax-credit-for-low-income-students-scholarship-program
Kansas State Department of Education, Tax Credit Scholarship report to the Legislature, January 2026, read October 2, 2026https://www.ksde.gov/docs/default-source/sf/tax-credit-scholarship-report-to-the-legislature--january-2026.pdf?sfvrsn=20edde30_3
Kansas Legislative Research Department, Briefing Book 2026, read October 2, 2026https://klrd.gov/2026/03/02/briefing-book-2026-tax-credit-for-low-income-students-scholarship-program/
K.S.A. 72-4352, definitions, read October 2, 2026https://ksrevisor.gov/statutes/chapters/ch72/072_043_0052.html
K.S.A. 72-4354, how scholarships are paid, read October 2, 2026https://ksrevisor.gov/statutes/chapters/ch72/072_043_0054.html
Louisiana LA GATOR Scholarship, official page, read October 2, 2026https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator
Louisiana Department of Education, LA GATOR families (2025-26 award amounts), read October 2, 2026https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator/la-gator-families
LDOE release, February 28, 2026, read October 2, 2026https://doe.louisiana.gov/about/news-releases/release/2026/02/28/la-gator-application-window-for-2026-2027-open-march-1
Maine Town Tuitioning Program, official page, read October 2, 2026https://www.maine.gov/doe/schools/schoolops/privatechoolapproval
Maine Department of Education, tuition rates and approved private schools, read October 2, 2026https://www.maine.gov/doe/funding/reports/tuition
20-A M.R.S. 5203, elementary students (contract schools and parent choice), read October 2, 2026https://legislature.maine.gov/statutes/20-A/title20-Asec5203.html
20-A M.R.S. 5204, secondary students (contract schools and parent choice), read October 2, 2026https://legislature.maine.gov/statutes/20-A/title20-Asec5204.html
Maryland BOOST Scholarship, official page, read October 7, 2026https://msde.maryland.gov/boost-scholarship-program
BOOST participating schools, 2026-27 (updated April 2026), read October 7, 2026https://msde.maryland.gov/media/20177
Maryland DLS, FY 2027 budget analysis R00A03 (2025-26 awards by group, Exhibit 10), read October 7, 2026https://mgaleg.maryland.gov/pubs/budgetfiscal/2027fy-budget-docs-operating-R00A03-MSDE-Funding-for-Educational-Organizations.pdf
MSDE response to the budget analysis, March 2026 (special education award equal to the base award), read October 7, 2026https://dbm.maryland.gov/budget/FY2027Testimony/R00A03.pdf
Chapter 4 of 2026 (FY 2027 budget), BOOST language for 2026-27, read October 7, 2026https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_4_sb0282e.pdf
Mississippi Education Scholarship Account for Students with Special Needs, official page, read October 1, 2026https://www.mdek12.org/specialeducation/esa/
MDE, ESA questions and answers (rev. 10/2025), read October 1, 2026https://www.mdek12.org/wp-content/uploads/sites/39/2026/07/ESA_FAQ_revised_10-2025.pdf
MDE, 2026-27 ESA scholarship application and parent responsibilities, read October 2, 2026https://www.mdek12.org/wp-content/uploads/sites/39/2026/06/2026-2027-ESA-Application.pdf
MOScholars, official page, read October 7, 2026https://treasurer.mo.gov/MOScholars/
Missouri DESE, state adequacy target history (FY2027 $7,145), read October 7, 2026https://dese.mo.gov/sites/g/files/zuston521/files/media/pdf/2026/08/History%20of%20SAT%20and%20Threshold%20Percentages.pdf
Missouri Treasurer, 2026-27 parent handbook (award tiers), read October 7, 2026https://treasurer.mo.gov/pdfnew/ParentHandbook.pdf
RSMo 135.714, eligibility and priority, read October 7, 2026https://revisor.mo.gov/main/OneSection.aspx?section=135.714
Missouri Treasurer, program data 2022-23 to 2026-27, read October 7, 2026https://treasurer.mo.gov/Content/MOScholars_Information/ProgramData-SY2022-2023to2026-2027.pdf
RSMo 166.700, qualified student (one semester of public school), read October 7, 2026https://revisor.mo.gov/main/OneSection.aspx?section=166.700
Missouri Treasurer, MOScholars FAQs (IEP or IDEA service plan within 36 months), read October 7, 2026https://treasurer.mo.gov/MOScholars/FAQs.aspx
Montana Tax Credits for Contributions to Student Scholarship Organizations, official page, read October 2, 2026https://revenue.mt.gov/taxes/tax-credits/student-scholarship-org-credit
Montana Department of Revenue, Education Donations FAQ, read October 2, 2026https://svc.mt.gov/dor/educationdonation2/FAQ
MCA 15-30-3102, eligible student and qualified education provider, read October 2, 2026https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0310/section_0020/0150-0300-0310-0020.html
MCA 15-30-3104, scholarship paid directly to the provider, read October 2, 2026https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0310/section_0040/0150-0300-0310-0040.html
Montana Department of Revenue, Education Donations portal (approved SSOs), read October 2, 2026https://svc.mt.gov/dor/educationdonation2/Default
MCA 15-30-3101, purpose (terminates December 31, 2029), read October 2, 2026https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0310/section_0010/0150-0300-0310-0010.html
MCA 15-30-3103, requirements for student scholarship organizations, read October 2, 2026https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0310/section_0030/0150-0300-0310-0030.html
ACE Scholarships, Montana application and financial guidelines, read October 2, 2026https://www.acescholarships.org/apply-for-a-scholarship/montana/
Nevada Opportunity Scholarship, official page, read October 1, 2026https://doe.nv.gov/offices/office-of-student-and-school-supports/private-schools/nevada-educational-choice-scholarship-program-opportunity-scholarship
Nevada Department of Education, 2024 program report, read October 1, 2026https://webapp-strapi-paas-prod-nde-001.azurewebsites.net/uploads/2024_nevada_educational_choice_scholarship_report_f051a27964.pdf
New Hampshire Education Freedom Accounts, official page, read October 1, 2026https://nh.scholarshipfund.org/
Children’s Scholarship Fund NH, read October 1, 2026https://nh.scholarshipfund.org/new-hampshire-education-freedom-account-program-reaches-12500-student-enrollment-cap/
North Carolina Opportunity Scholarship, official page, read October 2, 2026https://k12.ncseaa.edu/opportunity-scholarship/
NCSEAA, 2026-27 award tiers, read October 2, 2026https://k12.ncseaa.edu/media/boadvxj3/award-tiers.pdf
G.S. 115C-562.2, award order, read October 2, 2026https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_115C/GS_115C-562.2.html
Ohio EdChoice Scholarship, official page, read October 2, 2026https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Scholarship
Ohio DEW, Scholarship Provider Directory, 2026-27 (export read October 6, 2026), read October 2, 2026https://reports.education.ohio.gov/report/nonpublic-data-scholarship-provider-directory
Ohio DEW, FY27 EdChoice fact sheet (application period, October 14 proration date), read October 2, 2026https://education.ohio.gov/getattachment/Topics/Other-Resources/Scholarships/EdChoice-Scholarship/EdChoice-Resources/FY27-EdChoice-Fact-Sheet.pdf.aspx?lang=en-US
Oklahoma Parental Choice Tax Credit, official page, read October 2, 2026https://oklahoma.gov/tax/individuals/parental-choice-tax-credit.html
Oklahoma Tax Commission, for taxpayers (who may apply, priority, 2027-28 window, payment), read October 2, 2026https://oklahoma.gov/tax/individuals/parental-choice-tax-credit/pctc-taxpayers.html
Oklahoma Tax Commission rules, OAC 710:50 (credit amount and priority), read October 2, 2026https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/individuals/pctc/710-Chapter-50-TEXT-PCTC.pdf
Oklahoma Tax Commission, PCTC report, September 3, 2026, read October 2, 2026https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/reports/pctc/2026/PCTC_Report_09032026.pdf
Pennsylvania EITC and Opportunity Scholarship Tax Credits, official page, read October 2, 2026https://dced.pa.gov/programs/educational-improvement-tax-credit-program-eitc/
Pennsylvania DCED, EITC organization guidelines, September 2026 (allowance for the student and each other dependent), read October 2, 2026https://dced.pa.gov/download/eitc-organization-guidelines/?wpdmdl=84187
Pennsylvania DCED, Opportunity Scholarship Tax Credit, read October 2, 2026https://dced.pa.gov/programs/opportunity-scholarship-tax-credit-program-ostc/
Pennsylvania DCED, OSTC organization guidelines, September 2026 (award maximums), read October 2, 2026https://dced.pa.gov/download/opportunity-scholarship-tax-credit-org-guidelines/?wpdmdl=84193
Pennsylvania DCED, EITC and OSTC questions, read October 2, 2026https://dced.pa.gov/eitc-ostc-frequently-asked-questions/
Public School Code, section 2006-B (credit caps), read October 2, 2026https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1949&SessInd=0&ActNum=0014.&chpt=20B&subchpt=000.&sctn=6&subsctn=0
Pennsylvania Department of Education, OSTC schools and low-achieving schools, read October 2, 2026https://www.pa.gov/agencies/education/programs-and-services/schools/school-services/opportunity-scholarship-tax-credit-program
Pennsylvania DCED, approved scholarship organizations, read October 2, 2026https://dced.pa.gov/scholarship-organizations/
Pennsylvania General Assembly, HB 2632 (2026), read October 2, 2026https://www.palegis.us/legislation/bills/2025/hb2632
Rhode Island Tax Credits for Contributions to Scholarship Organizations, official page, read October 2, 2026https://tax.ri.gov/tax-sections/credits/scholarship-credit
R.I. Gen. Laws 44-62-3, credit cap, read October 2, 2026http://webserver.rilegislature.gov/Statutes/TITLE44/44-62/44-62-3.htm
R.I. Gen. Laws 44-62-2, definitions (tuition assistance grants), read October 2, 2026https://webserver.rilegislature.gov/Statutes/TITLE44/44-62/44-62-2.htm
South Carolina Education Scholarship Trust Fund, official page, read October 7, 2026https://ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program
ESTF program site, read October 7, 2026https://sc-estf-program.com/en
ESTF Education Service Provider Guide, 2026-27 (updated May 2026), read October 7, 2026https://sc-estf-program.com/hubfs/50248211/2026-2027-SC-ESTF-Service-Provider-Guide.pdf
South Dakota Partners in Education Tax Credit Program, official page, read October 2, 2026https://dlr.sd.gov/insurance/tax_credit_program.aspx
South Dakota Legislature, SB 84 (2026) enrolled, read October 2, 2026https://mylrc.sdlegislature.gov/api/Documents/Bill/299632.pdf?Year=2026
SDCL 13-65-1, eligible student, read October 2, 2026https://sdlegislature.gov/Statutes?Statute=13-65-1
South Dakota Partners in Education, 2026-27 parent handbook, read October 2, 2026https://sdpartnersinedu.org/wp-content/uploads/2026/04/2026-2027-Parent-Handbook.pdf
South Dakota Partners in Education, participating schools, read October 2, 2026https://sdpartnersinedu.org/about/schools/
South Dakota Division of Insurance, scholarship granting organizations registered to participate, read October 2, 2026https://dlr.sd.gov/insurance/tax_credit_program/documents/sgo_participation_list.pdf
Tennessee Education Freedom Scholarships, official page, read October 2, 2026https://www.tn.gov/education/efs.html
TDOE, May 7, 2026, program expansion, read October 2, 2026https://www.tn.gov/education/news/2026/5/7/tdoe-celebrates-education-freedom-scholarship-program-expansion-.html
TDOE, 2026-27 EFS FAQs (eligibility, priority order, opening dates), read October 2, 2026https://www.tn.gov/content/dam/tn/education/efs/2026-27_Education_Freedom_Scholarship_FAQs.pdf
TDOE, EFS applications (2026-27 window closed February 6, 2026), read October 2, 2026https://www.tn.gov/education/efs/applications.html
TDOE, 2026-27 EFS family handbook (quarterly allocations), read October 2, 2026https://www.tn.gov/content/dam/tn/education/efs/2026-27-EFS-Family-Handbook.pdf
Texas Education Freedom Accounts, official page, read October 8, 2026https://educationfreedom.texas.gov/
Texas Education Freedom Accounts, August 28, 2026 award update, read October 8, 2026https://educationfreedom.texas.gov/newsupdates/over-4500-additional-tefa-awards-issued-to-tier-3-students/
Utah Fits All Scholarship, official page, read October 2, 2026https://schools.utah.gov/utahfitsallscholarship
Utah Code 53F-6-402 as amended by H.B. 467, effective May 6, 2026 (preference order), read October 2, 2026https://le.utah.gov/xcode/Title53F/Chapter6/53F-6-S402.html
Vermont Town Tuitioning, official page, read October 2, 2026https://education.vermont.gov/independent-schools
Vermont Agency of Education, Education Transformation (Act 73 independent school criteria and list), read October 2, 2026https://education.vermont.gov/act-73-2025
16 V.S.A. 821, elementary tuition and the April 15 notice, read October 2, 2026https://legislature.vermont.gov/statutes/section/16/021/00821
16 V.S.A. 827, designated high schools and parent requests, read October 2, 2026https://legislature.vermont.gov/statutes/section/16/021/00827
Virginia Education Improvement Scholarships Tax Credits, official page, read October 2, 2026https://www.doe.virginia.gov/data-policy-funding/school-finance/education-improvement-scholarships-tax-credits-program
Code of Virginia 58.1-439.25 (who is an eligible student, version before 2028), read October 2, 2026https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-439.25/
Code of Virginia 58.1-439.26 (cap and sunset), read October 2, 2026https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-439.26/
Code of Virginia 58.1-439.28 (scholarship rules and payment), read October 2, 2026https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-439.28/
Virginia Department of Education, report to the General Assembly, fiscal 2025 (RD842), read October 2, 2026https://rga.lis.virginia.gov/Published/2025/RD842/PDF
Virginia Department of Taxation, other credits, read October 2, 2026https://www.tax.virginia.gov/other-credits
IRS, participating states for 2027 (as of September 14, 2026), read October 2, 2026https://www.irs.gov/government-entities/federal-state-local-governments/federal-scholarship-tax-credit-fstc
West Virginia Hope Scholarship, official page, read October 8, 2026https://hopescholarshipwv.gov/
West Virginia Treasurer, August 6, 2026, first-quarter funding, read October 8, 2026https://wvtreasury.gov/About/Press-Releases/details/treasurer-pack-announces-early-quarterly-funding-distribution-to-hope-scholarship-students-for-2026-2027-school-year
West Virginia Treasurer, statement on the expansion lawsuit, read October 8, 2026https://wvtreasury.gov/About/Press-Releases/details/treasurer-pack-releases-statement-regarding-hope-scholarship-expansion-lawsuit
Hope Scholarship, FAQ, read October 8, 2026https://hopescholarshipwv.gov/Home/About/FAQ
Wisconsin Private School Choice Programs, official page, read October 2, 2026https://dpi.wi.gov/parental-education-options/choice-programs
Wisconsin DPI, 2026-27 student applications, income limits and school lists, read October 2, 2026https://dpi.wi.gov/parental-education-options/choice-programs/student-applications
Wisconsin DPI, payment amounts, read October 2, 2026https://dpi.wi.gov/parental-education-options/choice-programs/payment-amounts-frequently-asked-questions
Wis. Stat. 118.60(2)(be), end of the statewide cap, read October 2, 2026https://docs.legis.wisconsin.gov/statutes/statutes/118/60/2/be
Wisconsin DPI, Special Needs Scholarship payments, read October 2, 2026https://dpi.wi.gov/parental-education-options/special-needs-scholarship/payments
Wisconsin DPI, program data and enrollment counts, read October 2, 2026https://dpi.wi.gov/parental-education-options/choice-programs/data
Wisconsin DPI, parent questions (2026-27 application periods), read October 2, 2026https://dpi.wi.gov/parental-education-options/choice-programs/parent-faq
Wyoming Steamboat Legacy Scholarship, official page, read October 1, 2026https://edu.wyoming.gov/parents/education-savings-accounts/
Wyoming Department of Education, ESA Families FAQ, read October 2, 2026https://edu.wyoming.gov/wp-content/uploads/2025/05/ESA-FAQ-Families.pdf
Wyoming Department of Education, ESA Family Handbook, read October 2, 2026https://edu.wyoming.gov/wp-content/uploads/2025/04/ESA-Family-Handbook.pdf
Wyoming Department of Education, Pre-Kindergarten ESA Qualifying Income Level Table, read October 2, 2026https://edu.wyoming.gov/wp-content/uploads/2025/03/Pre-Kindergarten-ESA-Qualifying-Income-Level-Table.pdf
Wyoming Department of Education bulletin, 2026-27 application closes August 6 (July 30, 2026), read October 2, 2026https://content.govdelivery.com/accounts/WYDE/bulletins/422d69f

Common questions

Which school choice programs pay for tutoring?

By the official sources we read between October 1, 2026 and October 8, 2026, 14 of the 33 state programs we track name tutoring among the costs they cover: Alabama CHOOSE Act, Arizona Empowerment Scholarship Account, Arkansas Education Freedom Accounts, Georgia Promise Scholarship, Idaho Parental Choice Tax Credit, Louisiana LA GATOR Scholarship, Mississippi Education Scholarship Account for Students with Special Needs, MOScholars, New Hampshire Education Freedom Accounts, South Carolina Education Scholarship Trust Fund, Texas Education Freedom Accounts, Utah Fits All Scholarship, West Virginia Hope Scholarship and Wyoming Steamboat Legacy Scholarship. Each program sets its own rules for which tutors qualify.

Can you use a school voucher for tutoring?

None of the 9 voucher programs we track names tutoring among the costs it covers. The official sources for North Carolina, Ohio and Vermont say: North Carolina, required tuition and fees only; Ohio, tuition only; Vermont, tuition only.

Does a tax-credit scholarship pay for tutoring?

Of the 8 tax-credit scholarship programs we track, MOScholars names tutoring among the costs covered. The others list tuition and other school costs without naming tutoring.

Can homeschooled students use these programs for tutoring?

Arkansas: Yes. Homeschool students can use the account for curriculum, tutoring and other approved expenses, but the family must file a Notice of Intent to homeschool with the local district each year and arrange an approved annual test. Idaho: Yes. Idaho counts homeschool, microschools and learning pods as nonpublic schooling if instruction covers English language arts, math, science and social studies. You cannot claim tuition or fees for instruction you provide yourself, but curriculum, textbooks and core-subject tutoring can qualify. Mississippi: No. Parents agree not to file a homeschool certificate of enrollment while in the program, and tutoring and therapy payments are not allowed for a student who is homeschooled or enrolled in a public school. Montana: No. A home school is not a qualified education provider under the law. Private schools and some nonaccredited providers or tutors can qualify if they meet the law's conditions. Wyoming: Yes. The Department says the account can pay for learning at a private school or through home-based education, such as curriculum, tutoring and online courses. Parents must make sure the child is taught the required subjects and is assessed on academic progress.

Can you use a school choice account for tutoring?