State Education Funding Programs for Parents: ESAs, Vouchers and Tax-Credit Scholarships by State (2026-27 Guide)

Last verified: October 11, 2026. Program rules, dollar amounts and deadlines change often, so treat this page as a starting map and confirm every detail on the official state or administrator page before you apply.

Florida families can use state-backed scholarships through Step Up For Students to pay for private school tuition, curriculum, tutoring and more. Florida is not alone. A growing number of states now route education dollars to parents in some form, and each one uses its own vocabulary, its own application window and its own rules about who qualifies and what the money can buy.

That variety is the hard part. A mom in Arizona, a mom in Ohio and a mom in North Carolina can all hear the words “school choice” and mean three very different programs. This guide is the hub for our state education funding series. It explains the main program types in plain language, shows which states EdChoice lists as open to every K-12 student, and gives you a method for comparing programs, checking homeschool eligibility and avoiding the mistakes that cost families their funding.

• What state education funding programs are
• The main types: ESAs, vouchers and tax-credit scholarships
• Florida and Step Up For Students as an example
• States with programs open to all K-12 students
• How to compare programs for your family
• Can homeschoolers use the funds?
• How to apply, step by step
• Common mistakes to avoid
• Frequently asked questions

Quick answer: state education funding programs send public money, or privately donated money that donors receive a tax credit for, toward a child’s education outside the assigned public school. The main types are education savings accounts (ESAs), vouchers, tax-credit scholarships, tax-credit ESAs and refundable tax credits. EdChoice counts 21 ESA programs in 18 states, 23 voucher programs in 15 states plus Washington, D.C. and Puerto Rico, and 22 tax-credit scholarship programs in 18 states. Eligibility, dollar amounts, deadlines and homeschool rules differ by state, so always confirm them with the state’s official program page.

This article is general information only. It is not legal, tax or financial advice. Ask your state education agency, the program administrator or a qualified professional about your own situation, especially for tax questions.

What State Education Funding Programs Are

At the simplest level, these programs let a family use state-supported money for education that happens outside the school the district assigned. Where the money comes from, who holds it and what it can pay for depend on the program type. A few programs give parents an account to manage, others pay a private school directly, and a third group relies on donors who give to a nonprofit and then receive a state tax credit.

Three groups are usually involved. The first is the state, which writes the rules and in most cases sets the funding level or the cap. The second is the administrator, which might be a state department of education, a state treasurer, a state education assistance authority or a nonprofit scholarship funding organization. In Florida, for example, Step Up For Students is a nonprofit that administers scholarships on behalf of the state. The third is you, the parent, who applies, accepts the award and then follows the program’s spending and reporting rules.

EdChoice, a nonprofit that tracks these programs, describes the landscape in its Fast Facts pages. As of this writing, those pages list 21 ESA programs in 18 states, 23 voucher programs in 15 states plus Washington, D.C. and Puerto Rico, three tax-credit ESA programs (in Florida, Missouri and Utah) and 22 tax-credit scholarship programs in 18 states. They also list eight individual tax credit or deduction programs in seven states. EdChoice notes that some sections of that page were last updated in 2025, so counts can lag behind new laws.

One more point before the details: eligible does not mean awarded. Many programs have funding caps, priority tiers, lotteries or waitlists. A program can be open to every K-12 student on paper and still serve only part of the families who apply in a given year. Read the priority rules and the dates before you plan around the money.

The Main Types: ESAs, Vouchers and Tax-Credit Scholarships

The labels matter because they predict how much flexibility you will have. Here is how EdChoice defines the main types, in everyday terms.

An education savings account (ESA) is a publicly funded, government-authorized account that parents manage within rules. Funds can usually pay for several kinds of education expenses, such as tuition, tutoring, online programs, therapies, textbooks and curriculum. Some ESAs let unused money roll over. Arizona, Florida, Arkansas and Utah all run ESAs, and the details differ in each.

A school voucher gives a family a portion of the public funding set aside for the child to pay tuition at a private school. The money usually goes to the school, not to a parent-managed account, so the flexibility is narrower. Indiana’s Choice Scholarship Program and Ohio’s EdChoice Expansion Scholarship are voucher programs, according to EdChoice.

A tax-credit scholarship works through donors. Individuals or businesses give to a nonprofit that awards private school scholarships, and the donor receives a state tax credit, up to a cap the legislature sets. The family never sees the tax side of this. The family applies to the nonprofit for a scholarship. Because credits are capped, the number and size of scholarships depend on the cap.

A tax-credit ESA combines the two ideas: donors give to a nonprofit and receive a credit, and the nonprofit funds parent-directed accounts. EdChoice lists Florida, Missouri and Utah as the states with this type. Florida converted its tax-credit scholarship into a tax-credit ESA in 2023, according to EdChoice.

A refundable tax credit goes directly to parents. Oklahoma’s Parental Choice Tax Credit Act is an example: EdChoice describes a refundable credit for private school tuition and fees and a separate, smaller credit for homeschool expenses. Because this is a tax credit, how it works on your return is a question for the state revenue agency or a tax professional.

Type	How the money moves	Who usually holds it	Typical flexibility
ESA	State funds are placed in an account	The parent, within program rules	Broad, but each state sets its own approved-expense list
Voucher	State funds pay a participating private school	The school receives the payment	Narrower, often tuition and fees
Tax-credit scholarship	Donors give to a nonprofit and receive a state tax credit	The nonprofit awards the scholarship	Usually private school tuition
Tax-credit ESA	Donors give to a nonprofit that funds accounts	The family, through the nonprofit	Broad, similar to an ESA
Refundable tax credit	A credit is claimed by the parent	The parent	Depends on the state’s rules

Our guide to ESAs, vouchers and tax-credit scholarships goes deeper on how each one works and where the lines blur.

Florida and Step Up For Students: One State in Detail

Florida is a useful example because it has several programs side by side and a long-running administrator. According to the Step Up For Students website, its private school scholarships are available through the Florida Tax Credit Scholarship Program and the Family Empowerment Scholarship for Educational Options, often shortened to FTC and FES-EO. They are open to Florida residents who are eligible to enroll in a K-12 public school, regardless of household income.

When there is not enough funding for everyone, Step Up says scholarships are prioritized in this order: students renewing their scholarship, students whose household income does not exceed 185 percent of the federal poverty level or who are in foster care or out-of-home care, and then students whose household income is between 185 and 400 percent of the federal poverty level. Step Up states that these scholarships are worth an average of $8,000. Individual award amounts vary, and Step Up publishes county-by-county tables for each school year.

Florida also has the Personalized Education Program, known as PEP. Step Up describes it as designed for students who are not enrolled full time in a public or private school. The PEP page lists eligible expenses that include instructional materials, a home education instructional program, tutoring, standardized testing fees and contracted services from a public school. Applications for the 2026-27 school year closed on April 30, 2026, and Step Up invites families to sign up for notices about the 2027-28 school year.

A third program, the Family Empowerment Scholarship for Students with Unique Abilities, serves students with qualifying disabilities. EdChoice lists it for students ages 3 to 22 who have not yet graduated from 12th grade and who have an IEP or a qualifying diagnosis.

We cover each of these in detail in our Florida guide, Florida Step Up For Students scholarships explained. One lesson carries over to every state: the program name on the news story is rarely the whole picture. Florida alone has several programs with different rules, and the one that fits a homeschooling family is not the same one that fits a family choosing a private school.

States With Programs Open to All K-12 Students

EdChoice’s Universal School Choice page, updated August 12, 2026, says 19 states offer a program open to all K-12 students, counting programs that become universal after a phase-in. The page lists the programs below. “Universal eligibility” is about who may apply. It does not promise funding for everyone, and it does not mean every expense is allowed.

State	Program (EdChoice listing)	Type
Alabama	The Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act of 2024	ESA
Alaska	Alaska Correspondence School Allotment Program	Other
{L:arizona-education-funding-programs	Arizona}	Arizona Empowerment Scholarship Accounts; Original Individual Income Tax Credit Scholarship Program	ESA; tax-credit scholarship
{L:arkansas-education-funding-programs	Arkansas}	Arkansas Children’s Educational Freedom Account Program	ESA
{L:florida-step-up-for-students-scholarships	Florida}	Family Empowerment Scholarship for Educational Options; Florida Tax Credit Scholarship	ESA; tax-credit ESA
Idaho	Idaho Parental Choice Tax Credit	Refundable tax credit
{L:indiana-education-funding-programs	Indiana}	Indiana Choice Scholarship Program; Indiana School Scholarship Tax Credit	Voucher; tax-credit scholarship
Iowa	Iowa Students First Education Savings Account	ESA
Louisiana	Louisiana Giving All True Opportunity to Rise (LA GATOR) Scholarship	ESA
Montana	Tax Credits for Contributions to Student Scholarship Organizations	Tax-credit scholarship
New Hampshire	New Hampshire Education Freedom Account	ESA
{L:north-carolina-education-funding-programs	North Carolina}	North Carolina Opportunity Scholarships	Voucher
{L:ohio-education-funding-programs	Ohio}	Educational Choice Expansion Scholarship (EdChoice) Program; Ohio Tax-Credit Scholarship Program	Voucher; tax-credit scholarship
Oklahoma	Oklahoma Parental Choice Tax Credit Act	Refundable tax credit
Tennessee	Tennessee Education Freedom Scholarship Act	ESA
Texas	Texas Education Savings Account Program	ESA
Utah	Utah Fits All Scholarship Program	ESA
West Virginia	Hope Scholarship Program	ESA
Wyoming	Steamboat Legacy Scholarship Act	ESA

Many other states have programs aimed at specific groups, such as students with disabilities, families under an income limit or students in certain districts. Georgia, Missouri, Mississippi, South Carolina and Wisconsin are examples EdChoice lists among states with ESA, voucher or tax-credit programs. Their eligibility rules are narrower, so check each state’s official page rather than assuming your child qualifies.

We are building state-by-state guides, starting with the states that have the largest programs. EdChoice’s Fast Facts page notes that Florida has the largest ESA program by participation and that Indiana’s Choice Scholarship Program is the nation’s largest voucher program by participation, based on 2024-25 enrollment.

How to Compare Programs for Your Family

Once you know which programs exist where you live, put them side by side. A short checklist keeps you from falling for a headline number.

• Who is eligible? Look for age ranges, residency rules, income limits or priority tiers, and whether a disability, a district or a school-assignment condition applies.
• What type of schooling does it support? Programs may pay private school tuition only, also cover homeschool costs, or cover a mix of part-time services.
• What can the money buy? Compare the approved-expense list, and look for caps on categories such as transportation or extracurriculars.
• When are the dates? Note the application window, any priority period and renewal deadlines.
• How much is the award? Treat any average you read online as a rough guide. Your own award can depend on grade level, county, income or disability category.
• What are the strings? Look for testing, reporting, record-keeping or enrollment rules, and what happens to your award if your situation changes.
• What happens if there is more demand than money? Ask about lotteries, waitlists and funding caps.

Take Arkansas as an illustration. The state’s Education Freedom Account page for 2026-27 lists funding amounts and says families must apply or renew each year for every participating student. EdChoice adds that Arkansas limits spending in certain categories. In contrast, Indiana’s Choice Scholarship Program helps offset tuition at participating schools, and the family applies through the school it chooses. Two programs, two very different processes.

Can Homeschoolers Use State Education Funds?

Sometimes. This is the most misunderstood part of the topic, and it varies so much that it deserves its own guide: can homeschoolers use state education funds. Here are examples drawn from official and EdChoice pages, so you can see how wide the range is.

• Florida: Step Up For Students describes its Personalized Education Program as designed for students not enrolled full time in public or private school, with a home education instructional program among the eligible expenses.
• Arizona: the Arizona Department of Education handbook says ESA parents may use funds for home education, and that an ESA parent must not file a homeschool affidavit. The ESA contract serves as proof of education under state law.
• Texas: EdChoice says homeschooled students may participate, but their accounts are capped at $2,000.
• Utah: EdChoice lists a lower amount for homeschooled students than the standard scholarship value for 2025-26.
• Oklahoma: EdChoice describes a separate refundable credit of $1,000 for homeschool expenses.
• Iowa: EdChoice says participating students must enroll in an accredited private school and that homeschoolers cannot participate.
• Mississippi: EdChoice says participation in a home instruction program is not permitted under the Equal Opportunity for Students with Special Needs ESA.
• Ohio and Indiana: the EdChoice and state pages we reviewed describe funds for tuition and fees at participating schools, so homeschool use is not part of the description.

If you are just beginning, our step-by-step guide to starting homeschooling comes first. Homeschool law and scholarship rules are two separate sets of rules. Taking the money may change how your state classifies your child’s education, as it does in Arizona. Start with our guide to homeschool laws by state, then read the program’s own handbook before you withdraw from school or file anything.

How to Apply: The General Steps

Every program has its own portal, but the path looks similar across states. Our step-by-step checklist, how to apply for an education savings account, gives the long version. The short version follows.

1. Find the administrator. Search for your state’s program name plus “department of education” or the administrator’s name. Use the official site and ignore look-alike sites that charge fees.
2. Read the eligibility and priority rules. Confirm your child’s age, residency and schooling status, and check any income tiers.
3. Mark the dates. Write down the opening date, any priority deadline, the final deadline and when funds are paid out. Some windows close months before the school year starts.
4. Gather documents. Programs commonly ask for proof of residency, a child’s identification and, where income matters, tax documents. Disability-based programs ask for an IEP, evaluation or diagnosis paperwork. Each program publishes its own list.
5. Create an account and apply. Follow the portal instructions and keep confirmation emails.
6. Handle enrollment. Some programs require that your child not be enrolled full time in public school. Plan the withdrawal timing carefully.
7. Accept the award and learn the spending rules before you buy anything.
8. Track spending and renewals. Many programs require annual renewal, and some require testing or reports.

For a real example of dates, North Carolina’s State Education Assistance Authority said the 2026-27 priority application period for new Opportunity Scholarship and ESA+ students ran from February 2 to March 2, 2026, with complete applications entered into a lottery. Arkansas listed a March 9 to June 1, 2026 window for 2026-27. Arizona’s Department of Education says its ESA accepts applications online year-round. Dates differ from state to state and year to year, so never rely on last year’s calendar.

Common Mistakes to Avoid

Most funding problems come from a few repeat errors. Our guide to common mistakes with ESAs, vouchers and scholarships lists more, but these come up most often.

• Missing a priority window. In North Carolina, the authority said incomplete applications are not entered into the lottery. Complete the whole application, not just the first page.
• Staying enrolled full time in public school. Step Up For Students says a student cannot be enrolled full time in public school and receive PEP funds at the same time, and the PEP handbook warns that a student found to be enrolled full time in a Florida public school can forfeit the scholarship for the year.
• Assuming homeschool eligibility. The rules above show how much it varies.
• Buying first and asking later. Programs approve expenses by category, and reimbursement usually requires receipts with the vendor, date and item description.
• Sharing account access. The Step Up PEP handbook says letting another party manage your account is prohibited and could mean losing the scholarship.
• Exceeding category limits. Arkansas and Utah, according to EdChoice, cap spending in certain categories.
• Relying on old information. Amounts, deadlines and rules are revised often.

Frequently Asked Questions

Frequently Asked Questions

Are state education funding programs the same in every state?

No. States use different program types, eligibility rules, award amounts, deadlines and approved expenses. Start with your own state’s official program page.

Which states have programs open to every K-12 student?

EdChoice’s Universal School Choice page, updated August 12, 2026, lists 19 states with universal eligibility, including Alabama, Arizona, Arkansas, Florida, Indiana, Ohio, North Carolina, Texas and Utah. The full table is above. Open eligibility does not guarantee funding, so check caps and priority rules.

Can I use the money for homeschooling?

It depends on the program and the state. Florida’s Personalized Education Program and Arizona’s ESA allow home education expenses, while Iowa’s ESA excludes homeschoolers, according to EdChoice. Read the program handbook before you rely on it.

Is the money taxable?

We cannot answer tax questions. Ask your state department of revenue, the program administrator or a qualified tax professional about how the program affects your return.

How much will my family receive?

That depends on the program, grade, county, income or disability category and the year. Step Up For Students, for instance, says its private school scholarships are worth an average of $8,000, with individual amounts listed in its county tables. Check the current table for your program.

What if my family moves to another state?

Programs generally require residency in the state, and some have special rules for military families. Step Up For Students lists military exceptions in its PEP eligibility rules. Contact the administrator before you move.

Do I have to reapply every year?

Often yes. Arkansas, for example, says families must apply or renew each year for every participating student. Check your program’s renewal rules and dates.

Where can I confirm the latest rules?

Use the state education agency page or the administrator’s website for your program. EdChoice’s program pages are a good neutral overview, and each page links to the official administrator. N: Sources and access dates (all reviewed October 11, 2026): EdChoice Fast Facts; EdChoice Universal School Choice; EdChoice program pages for Florida FES-EO, Arizona ESA, Texas ESA and Iowa ESA; Step Up For Students private school scholarships; Step Up For Students PEP; NCSEAA K12 priority application announcement; Arizona Department of Education ESA; Arkansas Division of Elementary and Secondary Education, Education Freedom Accounts page. Programs change, so confirm details with the administrator. Not legal, tax or financial advice.