What can you spend Arizona Empowerment Scholarship Account funds on? (2026–27)
Short answer for 2026–27
Families in the Arizona Empowerment Scholarship Account, administered by the Arizona Department of Education, can spend funds on the categories listed below, including tuition at a qualified private school, curricula and supplementary materials, tutoring, non-public online programs, tests, computer hardware, and, for students with a disability, therapies. The main condition is that every purchase must be an allowed category used for the student's education at a reasonable cost, and some categories need extra documents, such as a tutor's credential or a curriculum. Checked against the ESA Parent Handbook for school year 2025–26 (the edition the department currently posts) on October 15, 2026.
Verified against the source on October 15, 2026.
Verified against ESA Parent Handbook, School Year 2025–2026 (Arizona Department of Education), version 2025-07-01
- Source checked
- Published
- Updated
How much funding is available
The award sets the budget you are spending from. The most recent figure recorded is from the 2025–26 school year (fiscal year 2026, quarter 4): $7,000 to $9,000 for three-quarters of scholarships[source] Checked . The Arizona Department of Education does not publish a single award amount by grade for 2026–27. According to the ESA Parent Handbook, 'An eligible student's Empowerment Scholarship amount depends on several factors including annual legislative budget appropriations for education, disability status, and the school district in which the student resides.' After you sign your contract, ADE emails you the quarterly funding amount approved for your student. Funds arrive on this schedule: Quarterly, through ClassWallet (From the 2025–26 Parent Handbook, the current edition. No 2026–27 edition was published as of October 8, 2026.)[source] Checked .
Expense categories and conditions
The table lists each category, whether the handbook allows it, and the conditions that travel with it.
| Coverage and conditions | Details | |
|---|---|---|
| Tutoring | Covered with conditions. Covered; the tutor must show a high school diploma or higher. | Tutoring details |
| Curriculum | Covered with conditions. Covered; parent-written curricula must include the handbook's required elements. | Curriculum details |
| Textbooks and workbooks | Covered with conditions. Required school textbooks covered; workbooks count as general supplemental material. | Textbooks and workbooks details |
| Online classes | Covered with conditions. Non-public online programs covered; single-student subscriptions for the contract year only. | Online classes details |
| Private school tuition | Covered with conditions. Covered at Arizona qualified private schools, paid by complete invoice. | Private school tuition details |
| Therapies (students with a disability) | Covered with conditions. Students with a disability only; therapist must be licensed or accredited. | Therapies (students with a disability) details |
| Technology | Covered with conditions. Educational devices covered; TVs, phones and game consoles are not. | Technology details |
| Music lessons | Covered with conditions. Music lessons and instruments covered; lesson teachers need a credential. | Music lessons details |
| Art lessons and supplies | Covered with conditions. Art lessons and art supplies covered; lesson teachers need a credential. | Art lessons and supplies details |
| Languages | Covered with conditions. Foreign-language tutoring covered under the handbook's tutoring rules. | Languages details |
| Physical education | Covered with conditions. PE lessons, equipment and student-only gym memberships covered, with conditions. | Physical education details |
| Tests and assessments | Covered. Standardized achievement tests, AP exams and college entry exams covered. | Tests and assessments details |
| Educational supplies | Covered with conditions. General school supplies covered; from July 2026 families attest instead of curriculum. | Educational supplies details |
| Educational outings and tickets | Covered with conditions. Student admission tickets covered with a curriculum; travel, lodging and food are not. | Educational outings and tickets details |
| Transportation | Covered with conditions. Only public transportation between home and the student's qualified school. | Transportation details |
How this table is compiled: sources and methodology.
Before you buy: a quick check
Work through the questions
Is the item or service in a category the handbook lists as allowed?
Yes
Does the purchase need extra documents, such as a tutor or therapist credential, a curriculum, or a disability evaluation? (Pre-approval is not required.)
Yes
Outcome: Keep the paperwork the handbook asks for (invoice, receipt, credential where required), then buy through the allowed payment route.
No
Outcome: Buy through an allowed payment route and keep the receipt.
No
Outcome: Do not use program funds. Contact the program administrator if you are unsure.
Records to keep for every purchase
Frequently asked questions
Do I need pre-approval before buying something with Arizona ESA funds?
No. Pre-approval is not required. You can ask for one, or ask about a specific item, by submitting an ESA Support Ticket in your ESA portal. (ESA Parent Handbook 2025–2026, 'Key handbook highlights', p. 64; also p. 30 for sensory items, associated goods and assistive technology.)
Can I be reimbursed for an expense I paid for myself?
Yes. If you can't buy through the Marketplace, Pay Vendor or the debit card, you can pay with your own money and request reimbursement. You must link and verify a bank account in ClassWallet, the purchase must be after you signed your ESA contract, and you must upload complete itemized receipts (or a payment receipt with an itemized invoice) plus any other documents the purchase needs, such as a tutor's credential or a curriculum. An invoice alone is not enough. Final reimbursements for the contract year must be uploaded by the end of the month after the contract year ends. (ESA Parent Handbook 2025–2026, 'Reimbursement', pp. 49–50; 'Invoice requirements', p. 43; 'Debit card and reimbursement receipt submission deadlines', p. 44.)
What happens if a purchase is later found to be ineligible?
The department can suspend the account and email you the reason. You then have 15 business days to show the purchase was allowable, or that you were a victim of identity theft or fraud, or else repay it or appeal to the State Board of Education. If you take no action, the department sends a termination letter, and you have 30 calendar days to resolve it or appeal. The department may agree to a repayment plan, and repaid amounts are credited back to the account except in fraud cases. The department generally won't ask you to repay an expense it approved, but it may for items approved in error. Audits can cover the last two fiscal years. (ESA Parent Handbook 2025–2026, Chapter 5, pp. 52–55.)