Arkansas expense categories for ESA and scholarship funds

• Tutoring

  Covered with conditions. Covered from approved providers when it supports the student's program.

• Curriculum

  Covered with conditions. Covered: curriculum packages and instructional materials for the student's program.

• Textbooks and workbooks

  Covered with conditions. Covered: textbooks and workbooks for the student's program.

• Online classes

  Covered with conditions. Covered: virtual courses and online instruction that support the student's program.

• Private school tuition

  Covered with conditions. Covered at participating private schools; tuition is paid first from EFA funds.

• Therapies (students with a disability)

  Covered with conditions. Covered from approved providers when connected to the student's educational program.

• Technology

  Covered with conditions. Covered for educational need; justification needed above $1,000 a year in total.

• Music lessons

  Covered with conditions. Covered as structured music instruction; instruments when the instruction requires them.

• Art lessons and supplies

  Covered with conditions. Covered: structured art classes and art supplies used in instruction.

• Languages

  Covered with conditions. Covered: world-language courses and materials that support the student's program.

• Physical education

  Covered with conditions. Covered within the 25% Extracurricular/PE/Field Trip cap; sports equipment excluded.

• Tests and assessments

  Covered. Covered: standardized, AP, ACT/SAT, CLEP and certification test fees.

• Educational supplies

  Covered with conditions. Covered: school supplies that directly support learning.

• Educational outings and tickets

  Covered with conditions. Covered in Arkansas only, with a clear educational purpose, within the 25% cap.

• Transportation

  Covered with conditions. Covered to and from approved providers, up to 25% of the year's funds.

All categories as a table