Arizona expense categories for ESA and scholarship funds

• Tutoring

  Covered with conditions. Covered; the tutor must show a high school diploma or higher.

• Curriculum

  Covered with conditions. Covered; parent-written curricula must include the handbook's required elements.

• Textbooks and workbooks

  Covered with conditions. Required school textbooks covered; workbooks count as general supplemental material.

• Online classes

  Covered with conditions. Non-public online programs covered; single-student subscriptions for the contract year only.

• Private school tuition

  Covered with conditions. Covered at Arizona qualified private schools, paid by complete invoice.

• Therapies (students with a disability)

  Covered with conditions. Students with a disability only; therapist must be licensed or accredited.

• Technology

  Covered with conditions. Educational devices covered; TVs, phones and game consoles are not.

• Music lessons

  Covered with conditions. Music lessons and instruments covered; lesson teachers need a credential.

• Art lessons and supplies

  Covered with conditions. Art lessons and art supplies covered; lesson teachers need a credential.

• Languages

  Covered with conditions. Foreign-language tutoring covered under the handbook's tutoring rules.

• Physical education

  Covered with conditions. PE lessons, equipment and student-only gym memberships covered, with conditions.

• Tests and assessments

  Covered. Standardized achievement tests, AP exams and college entry exams covered.

• Educational supplies

  Covered with conditions. General school supplies covered; from July 2026 families attest instead of curriculum.

• Educational outings and tickets

  Covered with conditions. Student admission tickets covered with a curriculum; travel, lodging and food are not.

• Transportation

  Covered with conditions. Only public transportation between home and the student's qualified school.

All categories as a table