An Education Savings Account (ESA) is a state-funded account that deposits public education money into a parent-controlled account, allowing families to pay for approved educational expenses including homeschool curriculum, tutoring, online courses, and educational therapy.
What is an Education Savings Account?
An Education Savings Account is a publicly funded, government-authorized savings account that empowers parents to direct state education funds toward their children's educational expenses. Unlike traditional public schooling where funding goes directly to schools, ESAs put money in parents' hands to customize their child's education. Originally created in Arizona in 2011 for students with disabilities, ESA programs have expanded dramatically—as of 2026, 18 states offer ESA programs, with 13 providing universal eligibility to all K-12 students regardless of income or special circumstances.
Key Takeaways
- ESAs deposit state education funds (typically 90% of per-pupil funding) into parent-controlled accounts
- 18 states now offer ESA programs, with amounts ranging from $4,000 to $11,000+ per student annually
- Funds cover curriculum, tutoring, online courses, therapy services, testing fees, and educational technology
- Unlike vouchers (private school tuition only), ESAs allow flexible spending across multiple educational expenses
States with ESA Programs in 2026
The ESA landscape has transformed rapidly. In 2022, only Arizona offered universal ESA eligibility. By 2026, 13 states provide universal or near-universal programs: Arizona, Arkansas, Florida, Iowa, New Hampshire, North Carolina, Tennessee, Texas, Utah, West Virginia, Alabama, Georgia, and Wyoming. Additional states (Indiana, Louisiana, South Carolina, Idaho, Montana) offer programs with various eligibility requirements. Texas launches its program in 2026-27 with the largest initial funding in U.S. history.
Funding Amounts by State
ESA vs. Vouchers: Key Differences
ESAs and vouchers both redirect public education funds to families, but they work differently. Traditional vouchers can only pay private school tuition—the money goes directly to a single school. ESAs deposit funds into a family account for use across multiple educational expenses and providers. A homeschool family might use ESA funds for online math courses from one provider, writing tutoring from another, and curriculum materials from a third. This flexibility makes ESAs particularly valuable for homeschoolers who piece together customized educational experiences.
Eligible ESA Expenses
Eligible ESA Expenses
- Curriculum and textbooks
Including religious and secular materials
- Online courses and programs
Virtual schools, course subscriptions, learning apps
- Private tutoring
One-on-one or small group instruction
- Educational therapy
Speech, occupational therapy, special education services
- Testing and assessments
SAT, ACT, AP exams, standardized tests
- Educational technology
Computers (every 3 years), tablets, software
The Bottom Line
ESAs represent the most significant expansion of educational choice in decades. For homeschool families, they provide access to funding that was previously available only to public school students. If your state offers an ESA program, it's worth investigating—the application process typically requires some documentation, but the funding can substantially expand your homeschool resources. With more states adding programs each year, this is a space worth watching even if your state doesn't yet participate.
