Special Needs Scholarships and ESAs by State: A Parent’s Guide to Disability-Based Education Funding

Quick answer: many states run education funding programs just for students with disabilities, usually requiring an IEP, a services plan or a qualifying diagnosis. They come in three main forms: education savings accounts that reimburse or pay for tuition, therapies, tutoring and curriculum (for example Florida’s FES-UA, North Carolina’s ESA+, Tennessee’s IEA and Mississippi’s ESA); vouchers or scholarships that pay private school tuition (such as Ohio’s Jon Peterson and Autism scholarships, Georgia’s Special Needs Scholarship, Oklahoma’s Lindsey Nicole Henry Scholarship and Wisconsin’s Special Needs Scholarship Program); and higher award or credit amounts for students with disabilities inside broader programs (such as Louisiana’s LA GATOR and Idaho’s Parental Choice Tax Credit). Some can be used for homeschooling and many cannot. Leaving public school with one of these programs is generally a parental placement under federal law, which changes your child’s special education rights.

Parents of children with disabilities often have more education funding options than other families, but those options are scattered across programs with different names, administrators and rules. A program that pays for speech therapy at home in one state may only cover private school tuition in the state next door.

This guide groups disability-based programs by type, summarizes key states, explains the federal special education trade-offs and offers a checklist for comparing programs. For every type of program across all states, see our guide to state education funding programs for parents.

Sources: state administrator pages and handbooks as summarized in our individual state guides, including Step Up For Students and EdChoice (Florida), North Carolina State Education Assistance Authority, Tennessee Department of Education, Children First Education Fund and Utah State Board of Education, Louisiana Department of Education, Mississippi Department of Education, Ohio Department of Education and Workforce, Georgia Department of Education, Oklahoma State Department of Education, Wisconsin Department of Public Instruction and Idaho Code section 63-3029N; U.S. Department of Education guidance on parentally placed private school children under IDEA. Amounts and rules change each year. This is general information, not legal advice. Last verified October 2026.

Three Types of Disability-Based Programs

Special needs education savings accounts

An education savings account (ESA) puts state funds in an account, or reimburses parents, for a list of approved expenses. Disability ESAs often allow therapies, tutoring, curriculum, testing and sometimes technology, not just tuition. Several allow homeschooling.

Special needs vouchers and scholarships

These programs pay all or part of tuition at a participating private school, usually directly to the school. Some also allow a transfer to another public school. They rarely cover homeschooling.

Higher amounts within broader programs

Some states with universal or broad programs pay more for students with disabilities, or offer a higher tax credit. Families should compare these with any separate disability program, because many states do not allow both at once.

Each model moves money differently, so read the payment rules before you enroll.

State Programs at a Glance

State	Program	Type	Homeschool use
Florida	Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)	ESA	Yes, home education is a listed use
North Carolina	ESA+	ESA	Yes, according to NCSEAA
Tennessee	Individualized Education Account (IEA)	ESA	Yes, including independent homeschooling
Utah	Carson Smith Opportunity Scholarship	Scholarship	Yes, K-12
Mississippi	Education Scholarship Account	ESA (reimbursement)	No
Louisiana	LA GATOR (higher disability amount)	ESA	Check current rules
Ohio	Jon Peterson Special Needs and Autism Scholarships	Voucher	No
Georgia	Georgia Special Needs Scholarship	Voucher or transfer	No
Oklahoma	Lindsey Nicole Henry Scholarship	Voucher	No
Wisconsin	Special Needs Scholarship Program (SNSP)	Voucher	No
Idaho	Parental Choice Tax Credit (higher disability amount)	Refundable tax credit	Limited; parent instruction not claimable

The details below come from the program sources reviewed for our state guides. Confirm current amounts and dates with each administrator.

Education Savings Accounts for Students With Disabilities

Florida: FES-UA

The Family Empowerment Scholarship for Students with Unique Abilities, formerly the Gardiner and McKay scholarships, serves students ages 3 to 22 who have not graduated, with an IEP or a diagnosis of a qualifying condition from a physician or psychologist. Qualifying conditions include autism, cerebral palsy, Down syndrome, speech or language impairment and specific learning disabilities, among others. EdChoice describes awards that vary by grade, county and disability needs based on a matrix of services. Allowable uses include private school tuition, therapies, instructional materials, tutoring, online education and home education.

North Carolina: ESA+

North Carolina’s State Education Assistance Authority (NCSEAA) runs ESA+ for students with an eligible disability. Award amounts depend on the student’s disability and whether the student attends a nonpublic school full time or part time. Funds can pay tuition and fees at an eligible private school and approved educational expenses, including for families who homeschool. For 2026-27, the priority application period for new students ran from February 2 to March 2, 2026.

Tennessee: Individualized Education Account

Tennessee’s Individualized Education Account serves K-12 residents with an active IEP listing a qualifying disability, such as autism, deafness, developmental delay, intellectual disability, specific learning disability, traumatic brain injury or visual impairment. Prior Tennessee public school attendance is generally required. The IEA can be used for independent homeschooling and church-related umbrella programs, which the state’s Education Freedom Scholarships do not allow. Approved uses include tuition, therapies, tutoring and curriculum, and award amounts are calculated by district.

Mississippi: Education Scholarship Account

Mississippi’s ESA serves residents with an active public school IEP within three years of applying who have been accepted at an eligible school. For 2026-27, the maximum reimbursement is $8,421, paid quarterly. Awards are first come, first served with a waitlist. Home instruction programs are not eligible, and ESA participants cannot use the state’s dyslexia or speech-language therapy scholarships at the same time.

Scholarships That Can Follow a Homeschooler: Utah

Utah has two programs for students with disabilities. The Carson Smith Opportunity Scholarship, administered by the Children First Education Fund, requires a disability as defined by the federal Individuals with Disabilities Education Act (IDEA), documented by a current IEP or qualifying evaluation. K-12 students may use it for private school or homeschool. For 2026-27 the fund lists maximum awards of $12,175 for private school K-12 and up to $8,000 for homeschool K-12, with the homeschool amount split by grade in its application guide. A student cannot receive this scholarship and the Utah Fits All Scholarship in the same year. The legacy Carson Smith Scholarship, run by the Utah State Board of Education, is for approved private schools only. Our Utah education funding guide has the full details.

Private School Vouchers for Students With Disabilities

Ohio

Ohio’s Jon Peterson Special Needs Scholarship serves students ages 5 to 21 with an IEP from their local district. The Ohio Autism Scholarship Program serves students ages 3 to 21 identified with autism spectrum disorder or a pervasive developmental disorder who have a current IEP. Peterson participants cannot use Ohio’s other voucher programs at the same time.

Georgia

The Georgia Special Needs Scholarship, created in 2007 and overseen by the Georgia Department of Education, lets parents of students who received special education services through an IEP in a Georgia public school the prior year request a transfer to another public school, another district, a state school for the blind or deaf, or a participating private school. Students using it are not eligible for the Georgia Promise Scholarship.

Oklahoma

The Lindsey Nicole Henry Scholarship, run by the Oklahoma State Department of Education, helps eligible students from PK3 through 12th grade attend a participating private school. Families first secure enrollment at an approved school, then apply by December 1 for that school year and renew each year.

Wisconsin

Wisconsin’s Special Needs Scholarship Program has no income limit. A student must be a Wisconsin resident with an IEP or services plan that is currently being implemented, or one developed no earlier than September 15, 2023, without a later finding that the student no longer has a disability. For 2026-27, applications go directly to participating private schools from July 1, 2026, through June 30, 2027, and schools accept students in the order complete applications arrive.

Higher Amounts Inside Broader Programs

Louisiana

Louisiana’s LA GATOR Scholarship is a broad ESA, but awards rise to as much as $15,253 for students with disabilities for 2026-27, compared with $5,243 for most students. Eligibility does not guarantee an award because funding is set by the Legislature.

Idaho

Idaho’s Parental Choice Tax Credit is a refundable credit of up to $5,000 per student, rising to $7,500 for a child with disabilities requiring ancillary personnel, documented by an Idaho licensed health care provider or an IEP. Eligible students with disabilities can qualify up to age 21. The program has a $50 million annual cap, and the next application period opens January 15, 2027.

The IDEA Trade-Off Every Parent Should Understand

Under the federal Individuals with Disabilities Education Act, children with disabilities in public school are entitled to a free appropriate public education (FAPE) and an IEP. When parents choose to enroll a child in a private school or use a state program to leave public school, the child generally becomes a parentally placed private school student.

What changes

• The district is no longer required to provide FAPE or implement the IEP while the child participates. Several state programs require parents to acknowledge this in writing.
• Districts still have child find duties to locate, identify and evaluate children with disabilities in private schools in their area.
• Parentally placed private school students may receive equitable services funded by a proportionate share of federal IDEA money, but there is no individual right to the full set of services in the IEP.
• Private schools are generally not required to provide the same services or protections as public schools.

Questions to ask before leaving public school

1. Which services in my child’s IEP will the new school or providers deliver, and who pays?
2. Will the program amount cover therapies at the frequency my child needs?
3. If the placement does not work, how quickly can my child return to public school and an IEP?
4. Does the program require re-evaluations to stay eligible?

Our guide to whether homeschoolers can use state education funds explains how rules differ for home education.

How to Compare Programs

Eligibility documents

Most programs require one of these: a current IEP, a services plan, an evaluation by a multidisciplinary team or a diagnosis from a licensed professional. Some require recent public school attendance. Gather records early.

Amount and timing

Look at the maximum award, how it is calculated and whether it is paid in advance, quarterly or by reimbursement. Reimbursement programs require you to pay first.

Allowable expenses

Check whether therapies, tutoring, curriculum, testing and technology are covered, and whether providers must be licensed or approved.

Setting

Confirm whether the program allows private school only, homeschooling, part-time enrollment or a public school transfer.

Stacking rules

Many states prohibit using two programs at once, such as Utah’s Carson Smith Opportunity Scholarship with Utah Fits All, Mississippi’s ESA with its therapy scholarships or Georgia’s Special Needs Scholarship with the Promise Scholarship.

Deadlines

Some programs accept applications year-round while others have short windows or lotteries. Put every date on a calendar.

Building a Plan for Your Child

Start with your child’s needs rather than the program. List the services, therapies and supports your child receives now and what you hope to add. Price those services locally. Then compare each available program against that list, including what happens to IEP services if you leave public school. Talk with your child’s current IEP team, prospective schools or providers, and the program administrator before making a decision.

Frequently Asked Questions

Which states have special needs ESAs?

Examples include Florida (FES-UA), North Carolina (ESA+), Tennessee (IEA) and Mississippi (Education Scholarship Account). Several other states pay higher amounts to students with disabilities inside broader programs.

Can I homeschool with a special needs scholarship?

Some programs allow it, including Florida’s FES-UA, North Carolina’s ESA+, Tennessee’s IEA and Utah’s Carson Smith Opportunity Scholarship. Many voucher programs and Mississippi’s ESA do not.

Do I need an IEP to qualify?

Most programs require an IEP, a services plan or a qualifying evaluation or diagnosis. Some, such as Florida’s FES-UA, accept a diagnosis from a physician or psychologist.

Will my child keep IEP services in a private school?

Generally not as an individual right. Parentally placed private school students may receive limited equitable services under IDEA, and districts keep child find duties.

Can I use two disability programs at once?

Usually not. Many states prohibit combining programs in the same year. Check each program’s rules before accepting an award.

The Bottom Line

Disability-based education funding varies widely by state: some programs fund therapies and homeschooling, while others pay private school tuition only. Start with your child’s needs, compare amounts, allowable expenses, settings and stacking rules, and weigh the IDEA trade-off before leaving public school. Then confirm every detail with the program administrator.