18 state programs · free · no signup

What can ESA funds be used for?

Check the expense categories families may use in your state before you apply, list an offering, or send an invoice.

Step 1

Choose the family’s state

The same offering can qualify in one program and need extra evidence—or be excluded—in another.

State check complete

Iowa

Students First Education Savings Accounts (ESA) · paid via Odyssey

Category match ≠ final approval

Published eligible categories

  • Tuition
  • Tutoring
  • Curriculum & instructional materials
  • Therapies
  • Supplemental instruction

Documentation to expect

  • Approved-vendor status
  • Itemised invoices
  • Service records

Use the result safely

A category is the start of the review, not the finish line

  1. 01

    Match the category

    Use the state’s wording, not a broad description such as “educational services.”

  2. 02

    Check credentials

    Confirm licenses, background checks, attestations, or student documentation.

  3. 03

    Invoice it cleanly

    Keep categories separate and describe the educational purpose on each line.

Citable state reference

Approved ESA expense categories by state

This matrix is a provider-oriented summary of published program categories, last checked July 2026. Open the state result above for documentation flags and the official source.

Texas

Education Freedom Accounts (TEFA)

Odyssey

Tuition · Tutoring / academic instruction · Curriculum & instructional materials

Run the Texas check →

Arizona

Empowerment Scholarship Account (ESA)

ClassWallet

Tutoring & supplemental instruction · Curriculum & instructional materials · Therapies

Run the Arizona check →

Florida

Family Empowerment Scholarship (FES)

Step Up For Students

Tuition · Tutoring · Curriculum & instructional materials

Run the Florida check →

Iowa

Students First Education Savings Accounts (ESA)

Odyssey

Tuition · Tutoring · Curriculum & instructional materials

Run the Iowa check →

Utah

Utah Fits All Scholarship (UFA)

ClassWallet

Tutoring · Curriculum & instructional materials · Therapies

Run the Utah check →

Arkansas

Children's Educational Freedom Account (EFA)

ClassWallet

Tutoring · Curriculum & instructional materials · Therapies

Run the Arkansas check →

Tennessee

Education Freedom Scholarship (EFS)

ClassWallet

Tuition · Tutoring · Curriculum & instructional materials

Run the Tennessee check →

Indiana

Education Scholarship Account (ESA)

ClassWallet

Tuition · Tutoring · Curriculum & instructional materials

Run the Indiana check →

Ohio

Afterschool Child Enrichment (ACE)

Merit (Other)

Tutoring · Enrichment activities · Curriculum & instructional materials

Run the Ohio check →

Georgia

Georgia Promise Scholarship

Odyssey

Private school tuition & fees · Tutoring (PSC-certified) · Therapies (OT/speech/behavioral/physical)

Run the Georgia check →

Alabama

CHOOSE Act

ClassWallet

Tuition & fees at a participating school · Private tutoring in approved subjects · Educational therapies (ABA, speech, OT)

Run the Alabama check →

Louisiana

LA GATOR Scholarship Program

Odyssey

Tuition & fees · Tutoring & part-time educational services · Educational therapies (OT/behavioral/speech/PT)

Run the Louisiana check →

Wyoming

Wyoming Education Savings Account Program (ESA)

Odyssey

Tuition & fees at a qualified school · Tutoring & educational therapies · Curriculum, textbooks & technology

Run the Wyoming check →

Missouri

Missouri Empowerment Scholarship Accounts (MOScholars)

Odyssey

Private school tuition & fees · Tutoring & educational therapies · Textbooks & curriculum

Run the Missouri check →

South Carolina

Education Scholarship Trust Fund (ESTF)

ClassWallet

Tuition & fees at approved nonpublic schools · Tutoring (core subjects) · Educational therapies (ABA, speech, OT, vision, dyslexia)

Run the South Carolina check →

ESA expense checker FAQ

What can ESA funds be used for?

State-funded K-12 ESA programs commonly cover private-school tuition, tutoring, curriculum, textbooks, educational therapy, testing, online courses, and some educational technology. Exact categories and documentation differ by state, so a category match is not final purchase approval.

Does a category shown here guarantee approval?

No. This checker maps the categories published for each program. The state program or its payment platform makes the final decision for a specific item, service, provider credential, and student. Use the linked official source before listing or invoicing.

Can ESA funds pay a tutor or therapist?

Usually, if tutoring or the therapy type is an eligible category and the provider holds any credential the state requires. Some programs also require a diagnosis, IEP, evaluation, service plan, or dated service records.

Can vendors mix different expense categories on one invoice?

Often no. ClassWallet programs can reject an entire order when one line is unallowable or when categories are mixed. A separate, itemised invoice for each category is the safer default unless the current handbook says otherwise.

Are Coverdell ESAs included?

No. This checker covers state-funded K-12 school-choice Education Savings Accounts, not the federally regulated Coverdell savings account. The two share the ESA acronym but follow different rules.