Education savings accounts (ESAs): what they are and which states have one
An education savings account puts state money in an account your family controls. You spend it on private school tuition and other approved costs such as tutoring, therapies and curriculum.
By our count of official sources, at least 17 states run an ESA in 2026-27. In 14 it is the main state program we track.
17 states
20 programs
Last checked October 2, 2026
States where the main program is an ESA
| State | Program | What you get | Who qualifies |
|---|---|---|---|
| Alabama | Alabama CHOOSE Act | $7,000 per student at a participating school. | For 2026-27, households at or below 300% of the poverty level. |
| Arizona | Arizona Empowerment Scholarship Account | About $7,000 to $8,000 for most students (2025-26 figures). | Any Arizona resident eligible to enroll in public school from kindergarten to 12th grade, or in a public preschool program for children with disabilities. |
| Arkansas | Arkansas Education Freedom Accounts | $7,208 per student for 2026-27. | Universal since 2025-26: every Arkansas K-12 student is eligible, subject to the annual appropriation. |
| Florida | Florida Family Empowerment and Tax Credit Scholarships | About $8,000 on average, set by county and grade. | Any Florida resident who could attend a K-12 public school. |
| Georgia | Georgia Promise Scholarship | Up to $6,500 per student. | Students zoned to a public school in the state’s bottom 25% who attended public school for two semesters, or who are entering kindergarten. |
| Iowa | Iowa Students First Education Savings Account | $8,148 per student for 2026-27. | Any Iowa resident K-12 student enrolled in an accredited nonpublic school. |
| Louisiana | Louisiana LA GATOR Scholarship | $5,243 to $7,626 per student in 2025-26, by household income. | For 2026-27: Louisiana residents at least 5 and not older than 21 by September 30, 2026 who took part in LA GATOR in 2025-26, are entering kindergarten, were enrolled in a public school on both October 1 and February 1 of 2025-26, or come from a household at or below 250% of the federal poverty level. |
| Mississippi | Mississippi Education Scholarship Account for Students with Special Needs | Up to $8,421 for 2026-27. | Mississippi students with an active IEP developed by a public school district within three years of applying, accepted at an eligible private school. |
| New Hampshire | New Hampshire Education Freedom Accounts | About $4,800 on average. | Any New Hampshire K-12 student. |
| South Carolina | South Carolina Education Scholarship Trust Fund | $7,634 per student for 2026-27. | South Carolina students age 5 to 21 with household income at or below 500% of the poverty level ($160,750 for a family of four). |
| Texas | Texas Education Freedom Accounts | $10,474 per private school student for 2026-27. | Any Texas school-age child may apply. |
| Utah | Utah Fits All Scholarship | Up to $8,000 for private school students. | Any Utah K-12 student can apply, but awards go by preference tier: renewals first, then siblings of current scholarship students, then certain new students from households at or below 300% of the federal poverty level, then a lottery. |
| West Virginia | West Virginia Hope Scholarship | $5,435.62 expected for 2026-27. | From 2026-27, any West Virginia resident old enough for K-12 public school. |
| Wyoming | Wyoming Steamboat Legacy Scholarship | $7,000 per student per year. | Wyoming residents in kindergarten through 12th grade who are not enrolled in a public school. |
Each program page lists its sources. Facts read between October 1, 2026 and October 2, 2026. Amounts change each year, so check the official program site before you count on one.
Other education savings accounts
States also run these, often for students with disabilities. Where we have a page, the link goes to it; otherwise it goes to the official source.
- Florida: Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)
- Florida: Personalized Education Program (PEP), for students not enrolled full time in a school
- Indiana: Indiana Education Scholarship Account (ESA) Program
- North Carolina: Education Student Accounts (ESA+) for children with disabilities
- Tennessee: Education Savings Account Pilot Program
- Tennessee: Individualized Education Account (IEA) Program
From our review of official sources, read between October 1, 2026 and October 5, 2026.
How ESAs differ from other school choice programs
| Type | How the money moves | Main program in | States with at least one |
|---|---|---|---|
| Education savings account (ESA) | The state puts money in an account the family directs, and the family pays the school and other approved providers, such as tutors and therapists, from it. | Alabama, Arizona, Arkansas, Florida, Georgia, Iowa, Louisiana, Mississippi, New Hampshire, South Carolina, Texas, Utah, West Virginia and Wyoming | 17 states |
| School voucher (state scholarship) | Public money pays a set amount toward tuition at a participating private school. In Maine and Vermont town tuitioning, the home school district pays. | District of Columbia, Indiana, Maine, Maryland, North Carolina, Ohio, Tennessee, Vermont and Wisconsin | 13 states and DC |
| Tax-credit scholarship | Donors give to nonprofit scholarship organizations and get a state tax credit. The organizations award the scholarships and set amounts within state law. | Kansas, Missouri, Montana, Nevada, Pennsylvania, Rhode Island, South Dakota and Virginia | 18 states |
| Refundable tax credit | The state gives the family an income tax credit for tuition and fees, paid even when the family owes no tax. | Idaho and Oklahoma | 4 states |
We group each program by how its money moves; a state can run more than one kind. Counts include the other programs listed on each hub and are a floor, not a census.
What education savings accounts cover, state by state
| State | What it covers | How the money moves |
|---|---|---|
| Alabama | Tuition, fees, tutoring, therapies and other qualified expenses. | The Alabama Department of Revenue runs it. Funds sit in a ClassWallet account and are paid to approved providers. |
| Arizona | 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. | The state deposits funds each quarter into a parent-controlled ClassWallet account, and the parent pays the school. |
| Arkansas | Private school tuition and fees, tutoring, therapies, curriculum, courses, testing and supplies. | Funds are held in a ClassWallet account; tuition is paid to the school, other purchases to approved vendors. |
| Florida | Private school tuition and fees first, then curriculum, instructional materials, testing fees and contracted services. | A nonprofit scholarship organization, mainly Step Up For Students, holds the account and pays the school. Money left after tuition can be spent like an education savings account. |
| Georgia | Tuition and fees, textbooks, curriculum, tutoring, therapies, and up to $500 a year for transportation. | The Georgia Education Savings Authority holds the money in a parent-managed online account. |
| Iowa | Tuition and fees first, then other expenses on the state’s list. | The state’s contractor holds the account and the parent pays tuition and fees through its portal. |
| Louisiana | Nonpublic school tuition and fees, tutoring, therapies, curriculum, uniforms, technology and approved tests. | All spending goes through the program’s online platform. Families are not reimbursed for out-of-pocket spending. |
| Mississippi | Tuition and fees at an eligible school, textbooks, tutoring, curriculum, tests, therapies, dual enrollment and some technology. | Reimbursement only: parents submit itemized receipts each quarter and the state pays the parent or an approved provider. No lump sums. |
| New Hampshire | Tuition, tutoring, curriculum, online learning, therapies and textbooks. | Children’s Scholarship Fund New Hampshire administers the accounts. |
| South Carolina | Private school tuition, tutoring, therapies, curriculum and out-of-district public school fees. | The Department of Education funds a ClassWallet account and families pay approved providers from it. |
| Texas | Private school tuition and fees, tutoring, therapies, curriculum, classes, testing and approved supplies. | Funds sit in a state account run for the Comptroller; you direct payments to approved schools and vendors. |
| Utah | Tuition, tutoring, curriculum, therapies, some technology, and extracurriculars up to 20% of the award. | The program manager holds the funds and spending goes through its portal. |
| West Virginia | Tuition, tutoring, therapies, exam fees, curriculum, technology and other approved expenses. | The State Treasurer’s Hope Scholarship Board holds the accounts. Funding is quarterly starting in 2026-27. |
| Wyoming | Tuition and fees, tutoring, curriculum, educational technology, uniforms, therapies, exam fees and some transportation. | Money goes into an online account. You spend it through the state’s marketplace, which pays schools and providers directly. |
How to apply
Each state runs its own application, and many take applications only in set windows. Note the dates below and set an alert on the state page.
| State | When to apply | Next step |
|---|---|---|
| Alabama | The 2026-27 window closed March 31, 2026. Applications for 2027-28 open in January 2027. | CHOOSE Act explained Official site |
| Arizona | Applications are accepted year-round and funding is paid quarterly. | ESA explained Official site |
| Arkansas | The 2026-27 application and renewal period ran March 9 to June 1, 2026, through the state’s FACTS application portal. Applications filed after June 29, 2026 may be reviewed later only if funding allows. Dates for 2027-28 are not posted yet. | EFA explained Official site |
| Florida | New families can still apply for 2026-27: the Private School Scholarship (FTC and FES-EO) and the Unique Abilities Scholarship (FES-UA) take new applications until November 15, 2026. Renewals closed April 30. 2027-28 dates are not announced yet; this year applications opened February 1. | FES / FTC explained Official site |
| Georgia | The last 2026-27 window is November 1 to 30, 2026. It is open only to families at or below 400% of the poverty level, and awards from it pay for spring 2027 only. The 2027 calendar is due by December 15, 2026. | Promise Scholarship explained Official site |
| Iowa | One window a year. For 2026-27 it ran April 16 to June 30, 2026. Miss it and there is no ESA that year. | Students First ESA explained Official site |
| Louisiana | The 2026-27 window was short: March 1 to 16, 2026. | LA GATOR explained Official site |
| Mississippi | Applications are accepted year-round. The state suggests December through May so the award arrives before school starts. | ESA explained Official site |
| New Hampshire | Applications stay open through the program administrator, but new applicants without priority go to the waitlist. | EFA explained Official site |
| South Carolina | Closed for 2026-27. For 2027-28, renewals and siblings of current students apply first (that window opens November 1), new priority applicants follow from January 15, and other eligible students after that. Join the waitlist to hear the exact dates. | ESTF explained Official site |
| Texas | The 2026-27 application window ran February 4 to March 31, 2026. No 2027-28 dates are posted yet; the state offers an interest list for updates. | TEFA explained Official site |
| Utah | Renewals open March 1, new applications April 1, and the window closes May 1. | UFA explained Official site |
| West Virginia | Opened March 2, 2026. June 15 is the deadline for the full amount, and late applications run to February 28, 2027 at reduced amounts. | Hope explained Official site |
| Wyoming | The 2026-27 application ran July 6 to August 6, 2026 and is closed. Dates for 2027-28 are not posted yet. | Steamboat Legacy ESA explained Official site |
All dates in one place: every application window, with a calendar you can subscribe to.
Questions parents ask
Which states have education savings accounts?
By our count of official sources (October 2026), at least 17 states. Alabama, Arizona, Arkansas, Florida, Georgia, Iowa, Louisiana, Mississippi, New Hampshire, South Carolina, Texas, Utah, West Virginia and Wyoming run one as their main program, and Indiana, North Carolina and Tennessee run other education savings accounts.
How much is an ESA in each state?
Alabama: $7,000 per student at a participating school; Arizona: about $7,000 to $8,000 for most students (2025-26 figures); Arkansas: $7,208 per student for 2026-27; Florida: about $8,000 on average, set by county and grade; Georgia: up to $6,500 per student; Iowa: $8,148 per student for 2026-27; Louisiana: $5,243 to $7,626 per student in 2025-26, by household income; Mississippi: up to $8,421 for 2026-27; New Hampshire: about $4,800 on average; South Carolina: $7,634 per student for 2026-27; Texas: $10,474 per private school student for 2026-27; Utah: up to $8,000 for private school students; West Virginia: $5,435.62 expected for 2026-27; Wyoming: $7,000 per student per year.
Is a state education savings account the same as a Coverdell ESA?
No. A Coverdell education savings account is a trust or custodial account set up to pay a named child's qualified education expenses, including elementary and secondary costs. Contributions are not tax deductible, and withdrawals for qualified expenses are tax free. A state ESA holds money from the state. Source: IRS, Topic no. 310, Coverdell education savings accounts (updated September 24, 2026).