West Virginia expense categories for ESA and scholarship funds

• Tutoring

  Covered with conditions. Covered from approved tutors and tutoring centers; not from family members.

• Curriculum

  Covered with conditions. Covered in core subjects and the arts; off-the-shelf curriculum can also be reimbursed.

• Textbooks and workbooks

  Covered with conditions. Covered, including e-textbooks and fiction and nonfiction books.

• Online classes

  Covered with conditions. Covered for nonpublic online programs; not for full-time public virtual schools.

• Private school tuition

  Covered with conditions. Covered at participating private schools and microschools, including some in nearby states.

• Therapies (students with a disability)

  Covered with conditions. Covered from approved providers: occupational, behavioral, physical, speech and audiology therapy.

• Technology

  Covered with conditions. Covered through TheoPay, with a two-year replacement limit on many devices.

• Music lessons

  Covered with conditions. Covered: lessons from approved providers and instruments required by a music course.

• Art lessons and supplies

  Covered with conditions. Covered: art programs and materials, with a $500 ceiling on arts and crafts supplies.

• Languages

  Not addressed by the handbook. Not named in the Hope Scholarship rules.

• Physical education

  Covered with conditions. Limited: public school athletics and modest equipment; no sports travel or uniforms.

• Tests and assessments

  Covered with conditions. Covered: standardized, AP and college admission exams, prep courses and required achievement tests.

• Educational supplies

  Covered with conditions. Covered: basic school supplies through TheoPay.

• Educational outings and tickets

  Covered with conditions. Admission only, to educational venues; travel costs are not covered.

• Transportation

  Covered with conditions. Covered only to an approved fee-for-service transportation provider; taxable income.

All categories as a table