Transportation with West Virginia ESA and scholarship funds

What is covered, conditions and how to pay

Status: Covered with conditions. Covered only to an approved fee-for-service transportation provider; taxable income.
Conditions: Fees paid to an approved fee-for-service transportation provider for the student to travel to and from an education service provider, through the closed Marketplace. These payments are the one expense that counts as West Virginia taxable income for the Account Holder.
Limits: Travel to and from an education service provider only.
Payment routes: Hope portal Marketplace (services) or TheoPay (goods)
Documentation: Marketplace order with the approved transportation provider.
Not allowed: Gasoline, diesel and other transportation costs incurred directly by a parent; field trip travel; bikes.
Example: Rides to and from a weekly therapy appointment with an approved transportation provider
Source: The Hope Scholarship Parent Handbook, Qualifying Expenses, p. 15; Tax Implications, p. 14 (version Updated: June 25, 2026 (PDF created 2026-06-26)). Checked 2026-10-19.

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