What Can ESA Funds Be Used For? Approved Expenses in 9 States

What can ESA funds pay for in each program?

The table shows the 15 expense categories we track for each of the eleven programs. Each cell links to that state's page for the category, with the conditions, limits, documents and source.

Key: Covered means the program lists the category with no extra condition in our record. Conditions means it is covered only when stated rules are met. Not covered means the program excludes it. Not addressed means the program's documents do not name it.

Every program covers tutoring, curriculum, textbooks, online classes, private school tuition and testing in some form; the differences are in the conditions.

What does "covered with conditions" mean?

Almost every cell says "Conditions", but the rule behind it differs by state.

Closed approved lists: Alabama and South Carolina. The Alabama Department of Revenue and the South Carolina Department of Education publish an approved expenses list for 2026–27. An item that is not on the list, or a lesson in a subject that is not on it, does not count, even when a Marketplace retailer sells it. Providers must also be approved by the department and registered with ClassWallet.

A judgment on each purchase: Arkansas. Arkansas reviews each purchase against an "ordinary and necessary" standard for the student's educational program. A Marketplace listing is not pre-approval, and some categories share percentage caps.

Core knowledge domains: New Hampshire. Many New Hampshire categories are covered only within the state's core knowledge domains, and anyone who teaches or serves the student must be on the Children's Scholarship Fund (CSF) Approved Provider List.

Who the student is: North Carolina, Arizona and Florida. North Carolina's Education Student Accounts (ESA+) program is only for students with disabilities who require special education services, so every North Carolina cell applies only to those students. Arizona limits some routes and categories, such as therapies and the debit card, to students with a disability. In Florida, the three programs differ, so the table shows them separately.

Approved providers only: West Virginia and Wyoming. Both pay for services through their own marketplaces and reimburse families only in a few listed cases.

Learning: tutoring, curriculum, textbooks and online classes

Tutoring is covered with conditions in all eleven programs. The conditions are mostly about the tutor: a degree or certification in Alabama and South Carolina, a high school diploma or higher in Arizona, a place on the approved or enrolled list in New Hampshire, North Carolina, West Virginia and Wyoming. Several programs say a parent or family member cannot be paid as the tutor. The tutoring guide compares these rules.

Curriculum and textbooks are covered everywhere, again with limits. Alabama allows materials for individual student use only. North Carolina covers learning materials in five academic subjects. Wyoming reimburses out-of-pocket curriculum only when it covers a core subject; other curriculum must be bought in the Marketplace.

Online classes are covered in every program, usually only from an approved provider. Full-time enrollment in a public online school is a different thing: in Arizona, Arkansas, New Hampshire, West Virginia and Wyoming it ends eligibility or is excluded. The online classes and apps guide explains why live classes, self-paced courses and apps are treated differently.

School tuition

Every program covers private school tuition in some form, but the rules differ more than in any other category. Florida's PEP covers only part-time or approved hybrid attendance, while FES-EO pays full-time tuition first, before anything else. North Carolina pays tuition only at schools registered with the Division of Non-Public Education, not for a home school. Alabama pays tuition only at a participating school, and lists the fees it disallows.

Therapies

Therapies are covered in nine programs. Florida's PEP and FES-EO do not list them; in Florida they are an authorized use for FES-UA only. Arizona and Alabama cover them for students with disabilities, from licensed or accredited practitioners. New Hampshire's handbook does not limit therapies to students with a disability, but the therapist must be on CSF's approved list.

Technology and supplies

Computers and tablets are covered in nine programs and not covered in Florida's PEP and FES-EO. Most programs that cover them set a price cap, a replacement cycle or both. Alabama's, for example, reads: Covered with caps: one computer under $1,200 every two years; $500 a year for accessories^[source] Checked October 19, 2026.

School supplies are covered in ten programs. North Carolina does not cover consumable supplies such as paper and pencils, although materials inside an approved curriculum kit can be bought as curriculum.

Enrichment: music, art, languages and PE

Music and art are covered with conditions in every program. North Carolina added music and art lessons for 2026–27 but does not cover instruments or supplies.

Languages are covered with conditions in ten programs, usually as tutoring, an online course or curriculum from an approved provider. West Virginia's Hope Scholarship rules do not name foreign languages; families can ask the Hope Scholarship Board before buying. In North Carolina, foreign-language tutoring is allowed but does not count toward the yearly academic spending requirement.

For example, SpanishVIP, an online school offering live one-to-one and small-group Spanish classes for children and teens, is paid in Alabama through Pay Vendor with a monthly invoice for each child. Its record for the CHOOSE Act ESA: Confirmed: SpanishVIP, CHOOSE Act education savings accountPay Vendor, checked 2026-10-19. The Alabama Department of Revenue's provider list includes it under online education classes and courses, and foreign languages are an approved subject. See SpanishVIP's Alabama page.

Physical education is the enrichment category with the most gaps. It is not covered in Alabama or North Carolina, South Carolina covers it only as extracurricular fees from a non-resident public school, and Arkansas counts it toward a shared cap: 25% transportation; 25% extracurricular/PE/field trips (The FAQ gives the travel rate as $0.52 per mile, claimed with the Travel Reimbursement Form.)^[source] Checked October 19, 2026.

Testing

Standardized tests, AP exams and college admission tests are covered in all eleven programs. Several programs, including Alabama, New Hampshire, South Carolina, West Virginia and Wyoming, also cover prep courses for those exams.

Field trips and transportation

Field trips are not covered in Alabama, North Carolina or South Carolina. Where they are covered, it is usually the student's own admission to an educational venue, not travel, food or lodging. Arkansas requires the trip to be in Arkansas.

Transportation is not covered in Alabama or in any of Florida's three programs. Arizona covers public transportation between home and the student's qualified school only, and Arkansas reimburses mileage to approved providers within its shared cap. New Hampshire, South Carolina, West Virginia and Wyoming cover fees paid to a fee-for-service transportation provider; in West Virginia these payments count as taxable income for the account holder.

Before you buy

Before you buy with ESA or scholarship funds

• Find your program's row for the category in the table above and open the state's category page.
• Check the condition: approved list, approved subject, approved provider, or a student who qualifies.
• Check the payment route: some categories can only be paid through the program's marketplace or by invoice.
• If you plan to pay first and claim it back, check that your program reimburses that category.
• For a lesson, such as a weekly Spanish tutor, confirm the provider is approved or enrolled for your program.
• Keep the invoice or receipt with the details your program asks for.

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Where the rules come from

Each state's expense page lists every category for its programs, with the source, the passage and the date it was checked: Alabama, Arizona, Arkansas, Florida, New Hampshire, North Carolina, South Carolina, West Virginia and Wyoming. The list of what ESA funds cannot buy collects every exclusion in one place.

Rules change during the year. Check your program's current handbook before you buy. State pages: Alabama, Arizona, Arkansas, Florida, New Hampshire, North Carolina, South Carolina, West Virginia, Wyoming. See also our disclaimer.