Federal and state programs — ESAs, vouchers, tax credits, and deductions — available to families enrolling children in private or home school.
| State ↕ | Program ↕ | Type ↕ | Eligibility ↕ | Amount ↕ | Stackable ↕ | Status ↕ | Notes | Reference |
|---|---|---|---|---|---|---|---|---|
Arizona AZ | Empowerment Scholarship Account Est. 2011 · Universal 2022 | Universal All K–12 students | ~$7,000–$9,782 Avg $9,782/yr. Based on state per-pupil aid. Debit card model. | ✓ Yes + 4 tax-credit scholarship programs | Active | Nation's first ESA. 102,000+ students (Apr 2026). Private, home, and online schools eligible. | azed.gov/esa AZ Dept. of Education | |
Arkansas AR | Children's Educational Freedom Account LEARNS Act · 2023 | Universal All K–12 students | $7,826/yr Equals per-pupil state aid (2024–25). First use must go toward tuition. | ✓ Yes + tax-credit scholarships | Active | Signed by Gov. Sanders. Covers tuition, tutoring, curriculum, textbooks, online programs. | dese.ade.arkansas.gov AR Dept. of Education (DESE) | |
Florida FL | FES-EO / FES-UA / FTC / PEP 4 programs · Expanded 2023 | Universal All K–12; FES-UA for disabilities (no income limit) | Up to $8,000/yr FES-UA may exceed $8k for disabilities. FTC is income-tiered. | ✓ Yes Multiple programs combinable | Active | Largest ESA ecosystem in the US — 500,000+ enrolled. Public schools can receive scholarship funds for individual courses. | fldoe.org/fes FL Dept. of Education | |
Texas TX | Texas Education Freedom Accounts (TEFA) SB 2, 2025 · Starts 2026–27 | Universal All K–12; lottery if oversubscribed; ~90,000 slots initially | $10,474/yr Up to $30,000 for disabilities. $2,000 for homeschoolers. $1B fund. (2026–27 confirmed rate) | ~ TBD Stacking rules pending guidance | Upcoming 2026–27 | Highest general ESA in the US. Administered by TX Comptroller. Applications closed March 17, 2026; awards in April 2026. | educationfreedom.texas.gov TX Comptroller of Public Accounts | |
Tennessee TN | Education Freedom Scholarship (EFS) Education Freedom Act · 2025 | Universal 20,000 slots; 50% reserved for income ≤300% FRL or students with disabilities | $7,296/yr Must be applied to tuition first. Cap rises to 25,000 if 75%+ slots filled. | ✓ Yes + separate ESA and IEA programs | Active | Signed by Gov. Lee Feb 12, 2025. Enrollment capped initially. Expansion tied to demand metrics. | tn.gov/education/efs TN Dept. of Education | |
Iowa IA | Students First ESA Students First Act · 2023 | Universal All K–12; private school must be accredited | $8,148/yr Equals per-pupil state aid (2026–27 rate). Administered via Odyssey platform. | ✓ Yes + individual tax deduction | Active | Repeal bill SF 199 introduced in 2025 — still active as of April 2026. Does not cover homeschoolers. | educate.iowa.gov Iowa Dept. of Education | |
North Carolina NC | Opportunity Scholarship Program 2023 expansion · Funded through 2033 | Universal All K–12; $6.5B appropriated through 2033 | Up to $7,468/yr Up to $17,000 for autism / severe disabilities. Lower-income families receive more. | ✓ Yes + ESA+ for students with disabilities | Active | Had 55,000+ waitlist before legislature overrode governor's veto and funded program through 2033. | ncseaa.edu NC State Education Assistance Authority | |
West Virginia WV | Hope Scholarship 2021 · First universal ESA in US | Universal All K–12; must have attended public school or entering K/1st | ~$4,600/yr ~90% of state per-pupil spending. | ✓ Yes | Active | Nation's first universal ESA. Covers private school tuition, tutoring, curriculum, online programs. | hopescholarship.wv.gov WV Dept. of Education | |
Wyoming WY | Steamboat Legacy Scholarship HB 199 · 2025 expansion | Universal All K–12; not enrolled in public school for 2025–26 | $7,000/yr $30M appropriation. Academic progress assessments required. | ~ TBD | Litigation | Legal challenge ongoing. Program may be blocked pending ruling. | edu.wyoming.gov WY Dept. of Education | |
Indiana IN | Choice Scholarship Program Universal from 2026 · Largest voucher in US | Universal Income cap removed 2026. INESA for disabilities. | Income-tiered; ~$7,000+ 50% donor tax credit. ESA for disabilities. Private/homeschool deduction also available. | ✓ Yes Voucher + ESA + Tax Credit + Deduction | Active | Most stacking-friendly state. Students can layer multiple programs simultaneously. | in.gov/doe IN Dept. of Education | |
Oklahoma OK | Parental Choice Tax Credit 2023 | Universal All K–12; homeschoolers eligible at lower rate; income-tiered amounts | $5,000–$7,500/yr Tiered by income. Homeschoolers: up to $1,000. Refundable — cash back if credit exceeds taxes owed. | ✓ Yes + disability scholarships | Active | Refundable credit — families receive cash if credit exceeds tax liability. Includes homeschoolers. | sde.ok.gov OK State Dept. of Education | |
Idaho ID | Parental Choice Tax Credit 2025 · Upheld by ID Supreme Court Feb 2026 | Universal All K–12 families | Up to $5,000/student $7,500 for disabilities. Refundable tax credit. | ✓ Yes | Active | Idaho Supreme Court upheld constitutionality Feb 2026. State's first-ever school choice program. | sde.idaho.gov ID State Dept. of Education | |
Ohio OH | EdChoice + Autism / Jon Peterson Scholarships Universal (contested) | Universal Universal EdChoice (contested). Autism: any dx. Jon Peterson: special needs. | ~$5,500–$7,500/yr Income-tiered. Disability scholarships have higher amounts. | ✓ Yes + individual tax credit + deduction | Litigation | Court ruled unconstitutional June 2025. Appeal pending. Program remains active during appeal. | education.ohio.gov OH Dept. of Education | |
Alabama AL | CHOOSE Act / Alabama Accountability Act 2025 | Targeted Active-duty military children; students in failing/low-performing schools | Up to $7,000/yr Covers tuition, tutoring, tech, after-school programs, college placement exams. | ✓ Yes EFTC opted in (federal) | Active | More limited than universal ESAs. Also expanded tax-credit scholarship eligibility under Accountability Act. | alabamapublicschoolchoice.com AL Dept. of Education (CHOOSE) | |
Louisiana LA | LA GATOR Scholarship 2025 · Expanding to universal | Income-Based → Universal Low-income priority first; full universal rollout underway | Varies Based on per-pupil state aid formula. Replaces prior TOPS voucher program. | ✓ Yes EFTC opted in + tax-credit scholarships | Rolling out | Signed by Gov. Landry 2024. Replaces Louisiana Scholarship Program. Full universal phase in progress. | louisianabelieves.com LA Dept. of Education | |
New Hampshire NH | Education Freedom Accounts + Town Tuitioning EFA: 2021 | Income-Based Income ≤300% FPL (bill pending to remove). Town tuitioning for towns without schools. | ~$4,600–$5,800/yr Based on adequate education grant. Town tuitioning covers full tuition. | ✓ Yes EFA + tuitioning + tax-credit scholarships | Active | Town tuitioning is among the oldest school choice mechanisms in the US. | education.nh.gov NH Dept. of Education | |
Montana MT | ESA + Tax-Credit Scholarship (Flex) 2024 | Income-Based ESA for students with disabilities. TCS: universal via SGOs. | Varies ESA tied to special ed allocation. TCS via SGOs. | ✓ Yes | ESA Blocked | ESA blocked Dec 2025 by state court (improper legislative funding). Tax-credit scholarship still active. | opi.mt.gov MT Office of Public Instruction | |
Georgia GA | ESA (SB 233) + Tax-Credit Scholarship ESA: 2024 | Targeted ESA: students in lowest-performing 25% of public schools. TCS: income-based. | Varies ESA based on per-pupil formula. TCS varies by SGO. | ✓ Yes EFTC opted in (federal) | Active | Signed by Gov. Kemp April 2024. Limited-use ESA targeting failing-school populations. | gadoe.org GA Dept. of Education | |
Wisconsin WI | Milwaukee / Racine / Statewide Parental Choice Milwaukee: 1990 · Oldest US voucher program | Income-Based Below ~185% FPL for Milwaukee/Racine. Statewide: below ~220% FPL (~$67k, family of 4). | ~$8,000–$9,000/yr Higher for K–8 vs high school. | ✓ Yes | Active | Milwaukee Choice (1990) is the oldest modern US voucher program. Expanded statewide in 2011. | dpi.wi.gov WI Dept. of Public Instruction | |
Washington, D.C. DC | DC Opportunity Scholarship Program Federal program · 2004 | Income-Based Low-income families; priority to students in failing schools | Up to ~$15,000/yr K–8: ~$10,000. High school: ~$15,000. | ~ Limited Federal rules limit stacking with other federal aid | Active | Only federally appropriated voucher program. Has survived multiple repeal attempts. | dcscholarships.org DC Opportunity Scholarships (official NGO) | |
Pennsylvania PA | EITC + OSTC Tax-Credit Scholarships EITC: 2001 · OSTC: 2012 | Income-Based Income ≤~$105k (EITC). OSTC for opportunity scholarship students. | Varies by SGO Businesses get 75–90% tax credit for donations. Covers ~90% of PA families by income. | ✓ Yes Two separate stackable programs | Active | Among the largest TCS programs by total funding. Both individuals and businesses can donate for credits. | dced.pa.gov PA Dept. of Community & Economic Development | |
Minnesota MN | Education Tax Deduction & Credit 1955 · Oldest in US · Mueller v. Allen | Universal All tax-paying families with K–12 students; includes public and private schools | Avg $1,307 benefit Deduction (reduces taxable income), not a refundable credit. Covers tuition, books, tutoring, transportation. | ✓ Yes | Active | Oldest US school choice policy (1955). Upheld by SCOTUS 1983. Smaller benefit than most ESAs. | revenue.state.mn.us MN Dept. of Revenue | |
Vermont VT | Town Tuitioning Program 1869 · Oldest school choice program in US | Targeted Students in towns without public schools (~90 towns) | Full tuition covered Town pays tuition directly to chosen school. Includes religious schools since 2020. | ~ Limited | Active | Pre-dates every modern voucher by 100+ years. Expanded to religious schools after Carson v. Makin (2022). | education.vermont.gov VT Agency of Education | |
Virginia VA | Education Improvement Scholarships Tax Credit 2012 | Income-Based Household income ≤300% FPL (~$93k, family of 4) | Varies by SGO 65% tax credit for donor. Scholarships typically $1,000–$5,000. | ✓ Yes EFTC opted in (federal) | Active | Annual cap on total state credits issued. Scholarship size depends on available SGO funding pool. | tax.virginia.gov VA Dept. of Taxation | |
South Carolina SC | Tax-Credit Scholarship + ESA (SB 62) TCS active · ESA pending | Income-Based TCS: income-based. SB 62 ESA: phased universal over 3 years. | Varies by SGO Prior universal ESA struck down by state Supreme Court. SB 62 removes constitutional objections. | ✓ Yes EFTC opted in (federal) | TCS Active · ESA Pending | Prior ESA struck down. SB 62 redesigned to address constitutional concerns. Watch for 2026 ruling. | ed.sc.gov SC Dept. of Education | |
Nebraska NE | Opportunity Scholarship Program 2023 · Expanding | Income-Based Families meeting income requirements; apply through participating schools | Varies Direct funding to families via SGOs. Program scope expanding. | ✓ Yes EFTC opted in (federal) | Active | Tax-credit model. Expansion ongoing. Applications through participating private schools. | education.ne.gov NE Dept. of Education |