Education Savings Account (ESA) Programs by State: 2025-2026 Complete Guide
Education Savings Account (ESA) programs let families redirect public education dollars into a state-managed account they can spend on approved curriculum, tutoring, therapy, and tuition. As of 2025, 18 US states operate active ESAs with another five in legislation. This guide breaks down award amounts, eligibility, and approved expense categories across every active program. iTeachWise is actively seeking ESA vendor approval in these states — join the waitlist to be notified when ESA funds can be used in yours.
Which states have universal Education Savings Account (ESA) programs?
Arizona, Florida, West Virginia, Iowa, and Utah operate universal or near-universal ESA programs open to all K-12 students regardless of income. Indiana, North Carolina, Arkansas, Ohio, and Tennessee have expanded eligibility significantly but still apply income or prior-public-enrollment requirements. Newer programs in Alabama and Louisiana launched for the 2025-2026 school year.
How much do Education Savings Account programs pay per student?
Award amounts vary by state and follow each state's per-pupil funding formula. Arizona's Empowerment Scholarship Account pays approximately $7,000–$7,200 per student annually. Florida's Family Empowerment Scholarship ranges $7,700–$8,900 depending on the county. West Virginia's Hope Scholarship pays around $4,600. Utah's Fits All Scholarship pays roughly $8,000.
What does an ESA cover?
Common approved expenses include private school tuition, tutoring, curriculum and textbooks, online learning platforms, educational therapy, standardized testing fees, special-needs services, and tuition for hybrid or microschool programs. Each state publishes its own approved vendor list and category codes.
Frequently asked questions
What is an Education Savings Account (ESA)?
An Education Savings Account (ESA) is a state-funded account that allows families to withdraw their child from public school and receive a deposit of public funds into a government-authorized savings account. These funds can be used for approved educational expenses including private school tuition, tutoring, curriculum materials, online learning programs, and therapy services.
How much money do families receive through ESA programs?
ESA funding amounts vary significantly by state. Arizona's Empowerment Scholarship Account provides approximately $7,000–$7,200 per student annually. Florida's Family Empowerment Scholarship ranges from $7,700 to $8,900 depending on the county. West Virginia's Hope Scholarship provides around $4,600 per student. Most states base funding on a percentage of the per-pupil state funding formula.
Which states have universal ESA programs in 2025?
As of 2025, Arizona, Florida, West Virginia, Iowa, and Utah offer universal or near-universal ESA programs open to all K-12 students regardless of income. Indiana, North Carolina, Arkansas, and Ohio have expanded their programs significantly but still have some eligibility restrictions based on income or prior public school enrollment.
What expenses are eligible under ESA programs?
Common eligible expenses include private school tuition, tutoring services, curriculum and textbook purchases, online learning platforms, educational therapy, standardized testing fees, and special needs services. Some states also allow funds for transportation, extracurricular academic programs, and college savings contributions. Each state maintains its own approved vendor list.
How do families maintain ESA compliance?
ESA compliance typically requires families to submit quarterly expense reports, maintain receipts for all purchases, use only approved vendors, ensure the student takes required standardized assessments, and demonstrate educational progress. Non-compliance can result in fund freezes or program removal. Tools like iTeachWise automate much of this documentation.