Florida expense categories for ESA and scholarship funds

Name: Florida ESA and scholarship expense categories
Creator: The Funded Homeschooler

Each category shows its coverage status for each program. Open a category for what is covered, the conditions, how to pay, and providers in that category.

Tutoring
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Curriculum
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Textbooks and workbooks
- PEP: Covered
- Unique Abilities: Covered
- Private School Scholarship: Covered with conditions
Online classes
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Private school tuition (rules differ by program)
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Therapies
- PEP: Not covered
- Unique Abilities: Covered with conditions
- Private School Scholarship: Not covered
Technology
- PEP: Not covered
- Unique Abilities: Covered with conditions
- Private School Scholarship: Not covered
Music lessons
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Art lessons and supplies
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Languages
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Physical education
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Tests and assessments
- PEP: Covered
- Unique Abilities: Covered
- Private School Scholarship: Covered with conditions
Educational supplies
- PEP: Covered
- Unique Abilities: Covered
- Private School Scholarship: Covered with conditions
Educational outings and tickets
- PEP: Covered with conditions
- Unique Abilities: Covered with conditions
- Private School Scholarship: Covered with conditions
Transportation
- PEP: Not covered
- Unique Abilities: Not covered
- Private School Scholarship: Not covered

All categories as a table

How this table is compiled: sources and methodology.

	PEP	Unique Abilities	Private School Scholarship
Tutoring	Covered with conditions. Part-time tutors with an approved credential; full-time tutors need Florida certification.	Covered with conditions. Part-time tutors with an approved credential; full-time tutors need Florida certification.	Covered with conditions. Part-time tutoring from credentialed tutors, using funds left after tuition.
Curriculum	Covered with conditions. Complete courses of study covered; non-public curricula need pre-authorization.	Covered with conditions. Complete courses of study covered; non-public curricula need pre-authorization.	Covered with conditions. Curriculum covered from remaining funds; non-public curricula need pre-authorization.
Textbooks and workbooks	Covered. Textbooks, workbooks and other books covered, with no annual cap.	Covered. Textbooks, workbooks and other books covered, with no annual cap.	Covered with conditions. Books covered with no annual cap, from funds left after tuition.
Online classes	Covered with conditions. State-approved online providers and private-pay FLVS covered; not full-time online.	Covered with conditions. State-approved online providers and private-pay FLVS covered.	Covered with conditions. Approved providers, private-pay FLVS and stand-alone classes; not full-time online.
Private school tuition (rules differ by program)	Covered with conditions. Part-time or approved hybrid only; full-time private school is not allowed.	Covered with conditions. Participating private schools covered, full- or part-time; hybrid by reimbursement.	Covered with conditions. Full-time tuition at a participating private school, paid before anything else.
Therapies	Not covered. Not listed as an authorized use for this program; therapies are listed for Unique Abilities only.	Covered with conditions. Covered when given by an approved licensed provider or a Florida hospital.	Not covered. Not listed as an authorized use for this program; therapies are listed for Unique Abilities only.
Technology	Not covered. Florida law bars PEP funds for laptops, computers and other digital devices.	Covered with conditions. Computers, tablets and assistive technology covered, with replacement limits.	Not covered. Computers, tablets, phones and peripherals are prohibited items.
Music lessons	Covered with conditions. Music lessons from a qualified provider, instruments and rentals covered.	Covered with conditions. Instruments, rentals and qualified lessons covered; music therapy needs CBMT certification.	Covered with conditions. Music lessons, instruments and rentals covered from funds left after tuition.
Art lessons and supplies	Covered with conditions. Art lessons from a qualified provider, art supplies and equipment covered.	Covered with conditions. Art lessons, supplies and equipment covered; art therapy needs ATCB credentials.	Covered with conditions. Art lessons, supplies and equipment covered from funds left after tuition.
Languages	Covered with conditions. Foreign-language lessons covered from qualified providers or credentialed tutors.	Covered with conditions. Foreign-language lessons covered from qualified providers or credentialed tutors.	Covered with conditions. Foreign-language lessons covered from qualified providers, using remaining funds.
Physical education	Covered with conditions. Sports lessons, fees and single-person equipment covered, with frequency limits.	Covered with conditions. Sports lessons, fees and single-person equipment covered, with frequency limits.	Covered with conditions. Sports lessons, fees and single-person equipment covered from remaining funds.
Tests and assessments	Covered. Standardized tests, AP, certification and placement exams covered.	Covered. Standardized, AP, certification and placement assessments covered.	Covered with conditions. Standardized tests, AP and certification exams covered from remaining funds.
Educational supplies	Covered. School supplies covered, including backpacks, lunchboxes and calculators.	Covered. School supplies covered, including bookbags, lunchboxes and calculators.	Covered with conditions. School supplies covered from funds left after tuition.
Educational outings and tickets	Covered with conditions. Student admission to listed venues covered; travel, lodging and food are not.	Covered with conditions. Student admission covered; theme parks and out-of-state trips need an educational-benefit statement.	Covered with conditions. Student admission covered from remaining funds; travel, lodging and food are not.
Transportation	Not covered. Transportation costs, including gas, mileage and public transit, are prohibited.	Not covered. Transportation costs, including gas, mileage and public transit, are prohibited.	Not covered. Transportation costs, including gas, mileage and public transit, are prohibited.